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Uniform  Classification 
of  Accounts 


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ELECTRIC  UTILITIES 


PHK8CR1BKD   BY  THE 


Railroad  Commission  of  Wisconsin 
December,   1908 


THIRD    EDITION 


Madison,  January,    1912 


Uniform  Classification 
of  Accounts 


FOR 


ELECTRIC  UTILITIES 


PRESCRIBED   BY  THE 


Railroad  Commission  of  Wisconsin 
December,   1908 


THIRD    EDITION 


».♦  :  >   ?   .J  » 


Madison,  January,    1912 


Uniform  Classification  of  Electric 
Accounts 

PRESCRIBED    BY    THE 

RAILROAD  COMMISSION  OF  WISCONSIN. 


Introductory  Statement  from  First  Edition. 

Madison,  December  15,  1908. 
To  Wisconsin  Electric  Utilities  : 

This  circular  embraces  the  uniform  classification  of  accounts 
for  electric  utilities  prepared  under  the  following  provisions  of 
chapter  499  of  the  Laws  of  1907  known  as  the  Public  Utilities 
Law: 

Uniform  accountinsf  by  utilities,  other  business  sepa- 
rate. Section  1797m— 8.  1.  Every  public  utility  shall  keep 
and  render  to  the  commission  in  the  manner  and  form  pre- 
scribed by  the  commission,  uniform  accounts  of  all  business 
transacted. 

Forms  of  bookkeeping;  prescription.  Section  1797m — 
9.  The  commission  shall  prescribe  the  forms  of  all  books,  ac- 
counts, papers  and  records  required  to  be  kept,  and  every 
public  utility  is  required  to  keep  and  render  its  books,  accounts, 
papers  and  records  accurately  and  faithfully  in  the  manner  and 
form  prescribed  by  the  commission  and  to  comply  with  all  di- 
rections of  the  commission  relating  to  such  books,  accounts, 
papers  and  records. 

Report  by  utilities;  items.  Section  1797m — 18.  Each 
public  utility  shall  funiisli  to  the  commission  in  such  form  and 
at  such  times  at  tlie  commission  shall  require,  such  accounts, 
reports  and  information  as  shall  show  in  itemized  detail:  (1) 
the  depreciation  per  unit,  (2)  the  salaries  and  wages  separately 
per  unit,  (3)  legal  expenses  per  ,unit,  (4)  taxes  and  rentals 
separately  per  unit,  (5)  the  quantity  and  value  of  material 
used  per  unit,    (6)    the  receipts   from   residuals,   by-products, 

274656 


4  Railroad  Commission  of  Wisconsin. 

services  or  other  sales  separately  per  unit,  (7)  the  total  and  net 
cost  per  unit,  (8)  the  gross  and  net  profit  per  unit,  (9)  the 
dividends  and  interest  per  unit,  (10)  surplus  or  reserve  per 
unit.,  (11)  the  prices  per  unit  paid  by  consumers;  and  in  ad- 
dition such  other  items,  whether  of  a  nature  similar  to  those 
hereinbefore  enumerated  or  otherwise,  as  the  commission  may 
prescribe  in  order  to  show  completely  and  in  detail,  the  entire 
Operation  of  the  public  utility  in  furnishing  the  unit  of  its 
product  or  service  to  the  public. 

-Prom  time  to  time  circulars  have  been  issued  explaining  the 
general  principles  upon  which  the  accounts  to  be  kept  were  to 
be  based,  and  what  subdivisions  were  to  be  made,  with  the  result 
that  a  coiisiderable  number  of  utilities  have  for  some  time  had 
in  operation  a  system  which  conforms  substantially  to  that  here- 
with submitted.  It  will  be  noticed  by  those  utilities  that  the 
principal  difference  between  this  classification  and  that  which 
they  are  now  using,  is  in  the  title  of  certain  accounts  rather 
than  in  the  subdivisions.  The  work  in  its  present  form  is  the 
result  of  an-  examination  of  accounting  systems  of  practically 
all  electric  properties  in  this  state,  supplemented  by  numerous 
conferences  with  electric  company  officials  and  their  committee 
on  accounting.  It  is  desired  that  those  electric  utilities  which 
have  not  already  conformed  their  accounts  to  this  system  will 
do  so  at  their  earliest  convenience.  It  is  possible  that  after  an 
adequate  trial,  some  alterations  will  be  found  expedient  both 
from  the  standpoint  of  general  experience  and  practice  or  be- 
cause of  local  and  individual  conditions.  For  the  present,  how- 
ever, this  classification  is  adhered  to  and  prescribed  and  upon 
it  ^\'ill  be  based  the  annual  repo.rt  to  be  made  to  the  Railroad 
Commission.  In  the  near  future  a  detailed  text  of  instructions 
to  accompany  this  classification  will  be  mailed  to  each  utility. 

Owing  to  the  great  difference  in  size  of  the  properties  it  was 
found  necessary  to  prepare  two  separate  schedules  which  w^ould 
recognize  these  conditions,  and  by  each  following  the  same  gen- 
eral principles  would  permit  comparison  of  operating  results 
between  the  smallest  and  largest  plants.  Cla^s  B  schedule  is 
the  basis  upon  which  class  A  schedule  has  been  founded,  the 
latter  being  an  unfolding  and  refinement  of  the  former. 

In  general,  electric  utilities  operating  in  cities  of  substanti- 
ally 10,000  population  or  over  will  keep  at  least  the  list  of  ac- 
counts prescribed  in  class  A  classification,  and  all  electric  utili- 
ties operating  in  cities  under  10,000  population  will  keep  at  least 


Uniform  Accounts — Electric  Utilities.  5 

the  accounts  prescribed  in  class  B  classification.  Upon  this 
basis  of  division  the  opportunity  for  development  will  deter- 
mine the  accounts  to  be  kept  rather  than  the  development  which 
has  actually  been  made.  Here  again,  local  and  individual  con- 
ditions must  be  recognized  to  do  full  justice  and  in  a  number  of 
instances  it  is  possible  that  this  arrangement  must  be  arbitrarily 
varied  upon  sufficient  cause  shown  to  the  Commission., 

Any  utility  in  class  B  desiring  a  more  detailed  classification 
than  that  prescribed  for  such  class  should  open  the  accounts 
prescribed  for  class  A,  and  any  utility  in  class  A  desiring  a 
more  detailed  system  may  go  into  as.  much  subdivision  and  re- 
finement of  each  of  the  submitted'  accounts  as  its  interest  re- 
quires, but  must  not  re-arrange  or  combine  any  two  or  more 
of  the  accounts  in  such  a  manner  as  to  interfere  with  the  in- 
tegrity of  the  general  scheme  and  thus  destroy  the  possibility 
for  comparisons.  A  copy  of  all  additional  accounts  and  the 
desired  subdivisions  of  the  prescribed  accounts  must  be  filed 
with  the  Railroad  Commission  before  such  accounts  are  opened. 
All  records  and  accounts,  including  those  which  are  an  enlarge- 
ment, subdivision  or  refinement  of  the  prescribed  accounts,  are 
to  be  open  at  all  times  to  the  examination  of  this  Commission. 

In  order  that  this  system  may  meet  in  a  most  satisfactory 
manner  with  the  needs  of  the  electric  interests,  consistent  with 
the  requirements  of  the  Public  Utilities  Law,  it  is  urged  that  all 
companies  which  are  unable  for  any  reason  to  conform  to  the  ac- 
counts for  the  class  in  which  they  naturally  come  under  the  above 
arrangements,  Avill  communicate  with  this  Commission,  stating 
in  full  their  reasons  or  conditions  why  special  consideration 
should  be  given  and  an  explanation  of  how  complete  a  com- 
pliance with  this  system  can  be  made. 

RAILROAD  COMMISSION  OF  WISCONSIN.  . 

By  B.  H.  Meyer, 

Halford  Erickson, 

John  H.  Roemer, 

Commissioners. 


SECOND  EDITION. 

Madison,  April  8,  1909. 
To  Wisconsin  Electric  Utilities: 

This  circular  is  a  reprint  of  the  Uniform  Classification  of  Ac- 
counts for  Electric  Utilities  prescribed  by  the  Railroad  Commis- 
sion and  issued  under  date  of  December  15,  1908,  together  with 
the  Text  of  Instructions  to  accompany  such  classification,  which 
was  issued  at  a  subsequent  date.  This  edition  differs  from  the 
first  only  in  a  slight  rearrangement  of  some  of  the  subject  mat- 
ter to  correct  ambiguities  found  to  exist  and  a  closer  definition 
of  terms  used  in  the  instructions, 

RAILROAD  COMMISSION  OF  WISCONSIN, 
By  B.  H.  Meyer, 

Halford  Ericksox, 
John  H.  Roemer. 

Commissioners. 


THIRD   EDITION. 


Madison,  January  15,  1912. 
To  Wisconsin  Electric  Utilities: 

This  pamphlet  is  a  reprint  of  the  second  edition  of  the  Text 
of  Instructions  relating  to  the  Uniform  Classification  of  Accounts 
for  Electric  Utilities  as  prescribed  by  the  Railroad  Commission 
and  issued  April  8,  1909.  The  only  change  to  be  noted  is  the 
inclusion  of  the  class  C  group,  designed  to  meet  the  needs  of 
utilities  operated  in  towns  of  under  3,000  population.  No 
changes  have  been  made  in  the  text  of  the  classification  itself. 
RAILROAD  COMMISSION  OF  WISCONSIN. 
By  J.  H.  Roemer, 

Halford  Erickson, 
David  Harlowe, 

Commissioners. 


INCOME  ACCOUNTS. 


Railroad  Commission  of  Wisconsin. 


INCOME  ACCOUNT  FORM  FOR  REPORT. 

^'1^;  Classes 


OPERATING    REVENUES. 

Commercial  Lighting  Earniiifrs 

Municipal  Contract  Lighting  Earnings 

Commercial  Power  Earnings 

Municipal  Power  Earnings 

Sales   of    Electric    Current    to    Other    Public 

Utilities 
Miscellaneous  Earnings  from  Operation 

Total  Operating  Revenues 


[Details 
[Details 
[Details 
[Details 


[Details].. 
[Details].. 


OPERATING    EXPENSES. 


Power 

Transmission  and  Transformation 

Storage 

Distribution 

Consumption 

Commercial 

General 

Undistributed 

Total  of  Above  Items 
Depreciation 

Contingencies  (Extraordinary) 
Taxes 

Total  Operating  Expenses 


[Details 
[Details 
[Details 
[Details" 
[Details 
[Details 
[Details 
[Details 


[Details]. 
[Details]. 
[Details]. 


Net  Operating  Revenue  or  Deficit 
Non-Operating  Revenues  [Details], 

Gross  Income  or  Deficit 


DEDUCTIONS  FROM  GR^SS  INCOME. 


Interest  on  Funded  Debt 

Interest  on  Real  Estate  Mortgages 

Interest  on  Floating  Debt 

Contractual  Sinking  Fund  Requirements 

Amortization  Reserve  Requirements 

Miscellaneous  Deductions 

Total 


Details 
Details 
Details 
Details 
Details 
Details 


Net  Income  or  Deficit 


DISPOSITION   OP  -NET   INCOME. 

Preferred  Stock  Dividends  .  [Details] 

Common  Stock  Dividends  [Details] 

Appropriaitons  to  Municipal  Funds  (Municipal 

Plants  Only)  [Details] .'. 

Other  Payments  from  Net  Income  [Details] 

Total  '  

Surplus  or  Deficit  for  Year. 
Surplus  or  Deficit  at  Beginning  of  Year 
Adjustments  During  Year  [Profit  and  Loss  Account] 

Surplus  or  Deficit  at  Close  of  Year  [as  per  Balance  Sheet] 


DETAILED  ACCOUNTS  WITH  TEXT. 


OPERATING  REVENUES. 

"Commercial  Lighting  Earnings. 

Credit  this  account  with  all  revenues  from  consumers  except  mu- 
nicipalities for  electric  current  supplied  for  commercial  lighting  pur- 
poses, including  commercial  arcs  and  incandescents,  both  where  the 
revenue  is  dependent  upon  the  quantity  of  energy  taken  as  recorded 
by  a  meter  and  where  such  energy  is  sold  at  flat  rates  and  inde- 
pendent of  quantity  taken  per  unit  of  time,  demand  or  installation. 

Commercial  consumers  as  used  in  this  account  embrace  residences, 
offices,  retail  mercantile  establishments,  etc.,  where  electric  energy 
is  not  used  primarily  for  power  or  industrial  purposes.  Where  some 
manufacturing  or  industrial  processes  are  performed  in  any  office, 
store,  or  residence,  or  appliances  are  operated  as  fans,  sewing  ma- 
<;hine  motors^  motors  for  grinding  in  grocery  stores,  etc.,  such  pro- 
cesses being  merely  incidental  to  the  broader  use  of  the  premises  as 
commercial  lighting  consumers  and  the  current  so  used  for  indus- 
trial or  power  purposes  is  not  separately  metered,  the  total  con- 
sumption at  such  premises  shall  be  treated  as  commercial  lighting. 
Where,  however,  the  current  used  for  such  appliances,  motors,  etc., 
is  metered  separately  the  earnings  from  each  class  of  service  will  bd 
credited  to  the   appropriate  Revenue  accounts. 

When  electric  energy  is  sold  both  by  meter  and  flat  rates,  the  earn- 
ings from  each  such  division  shall  be  credited  to  subdivisions  of  this 
account  and  reported  separately  to  the  Railroad  Commission  as  fol- 
lows: 

a.  CoTTimercial  Lighting  Earnings — Flat  Rate. 
&.  Commercial  Lighting  Earnings — Metered. 

Current  sold  to  municipalities  for  lighting  public  buildings,  not 
fipecifically  included  in  the  contract  for  public  lighting,  will  be  con- 
sidefed  as  commercial  earnings  and  credited  to  this  account  or  to  its 
appropriate  subdivision. 

Where  it  is  the  custom  of  the  utility  to  charge  a  minimum  amount 
when  the  consumption  during  the  month  is  less  than  a  prescribed 


10  '/,RAiLRO^*Co;^jiissiON  OF  Wisconsin. 

amount,  tlie;€atal*^rir6u*tt;of;;si!l.ch.ixiiiiimum  charge"  shall  be  credited 
to  this  a'cVouht'or  to  its  appropriate  sub-account.  Where  it  is  the 
custom  of  the  utility  to  grant  a  discount  from  the  gross  bill  or  to  add 
a  penalty  to  the  bill  where  payment  is  not  made  on  or  before  a 
prescribed  date',  such  discounts  or  penalties  shall  be  charged  or 
credited  to  this  account.  Utilities  desiring  to  do  so  may  open  sub- 
accounts to  show  separately  the  Minimum  Bill  and  the  Discount  or 
renalty  items. 


Municipal  Contract  Lighting  Earnings. 

Credit  this  account  with  the  earnings  from  the  sale  of  electric  cur- 
rent to  the  municipality  for  public  lighting  service,  embracing  the 
lighting  of  streets,  alleys,  bridges,  viaducts,  parks,  commons,  etc., 
but  not  the  lighting  of  public  buildings,  unless  such  are  particularly 
included  in  the  contract  covering  such  public  lighting.  Where  mu- 
nicipal buildings  are  not  so  included  in  the'  contract  for  public  light- 
ing, they  are'  to  be  regarded  as  commercial  consumers.  If  such 
lighting  contract  covers  both  arc  lighting  and  incandescent  lighting, 
sub-accounts  shall  be  opened  showing  the  revenue  derived  from  each 
such  service. 


Commercial  Power  Earnings. 

Credit  this  account  with  all  revenue  from  the'  sale  of  electric  cur- 
rent for  power  purposes  to  all  consumers  except  municipalities,  elec- 


Uniform  Accounts — Electric  Utilities.  11 

trie  railways,  and  other  electric  utilities,  for  the'  purpose  of  re-sale, 
both  where  the  service  is  dependent  upon  the  quantity  of  energy 
taken  as  recorded  by  meter,  and  where  such  energy  is  sold  at  flat 
rates  and  independent  of  the  quantity  taken  for  any  unit  of  time", 
demand  or  installation. 

Where  electric  current  is  sold  both  by  meter  and  flat  rate's,  the 
earnings  from  each  such  division  shall  be  credited  to  subdivisions  of 
this  account  and  reported  separately  to  the  Railroad  Commission  as 
follows: 

a.  Commercial  Power  Earnings — Flat  Rate.  ^ 

6.  Commercial  Power  Earnings — Metered. 

Where  it  is  the  custom  of  the  utility  to  charge  a  minimum  amount 
in  cases  where  the  consumption  during  the  month  is  less  than  a  pre- 
scribed amount,  the  total  amount  of  such  mimimum  charge  shall 
be  credited  to  this  account  or  to  its  appropriate  sub-account.  Where 
it  is  the  custom  of  the  utility  to  grant  a  discount  from  the  gross  bill, 
or  to  add  a  penalty  to  the  bill  where  payment  is  not  made  on  or  be- 
fore a  prescribed  date,  such  discounts  or  penalties  shall  be  charged 
or  credited  to  this  account.  Utilities  desiring  to  do  so  may  open 
sub-accounts  to  show  separately  the  Minimum  Bill  and  the  Discount 
or  Penalty  items. 


Municipal  Power  Earnings. 

Credit  this  account  with  all  revenue  from  the  sale  of  electric  cur- 
rent for  power  purposes  to  municipalities. 


12  Railroad  Commission  of  Wisconsin. 

bales  of  Electric  Current  to  Other  Public  Utilities. 

Credit  to  this  account  all  earnings  derived  from  the  sale  of  electric 
energy  to  other  public  utilities  for  the  purpose  of  redistribution  and 
sale,  and  to  all  electric  and  interurban  railway  corporations.  Sub-ac- 
counts are  to  be  opened  for  each  such  purchasing  utility,  the  ac- 
count showing  the  name'  of  the  purchasing  utility,  the  amount  of 
energy  purchased  and  the  total  earnings  from  such  sales,  which  de- 
tails will  be  called  for  in  the  annual  report  to  the  Railroad  Commis- 
sion. 


Miscellaneous  Earnings  from  Operation, 

Credit  to  this  account  all  earnings  received  from  the"  sale  of  elec- 
tric energy  and  service  and  from  operating  transactions  not  properly 
includible  in  any  of  the  preceding  accounts. 


Uniform  Accounts — Electric  Utilities.  IS 


NON-OPERATING  REVENUES. 

Profit  on  Merchandise  Sales. 

Credit  to  this  account  the  receipts  derived  from  the  sale  o£  electric 
appliances  or  electric  merchandise  as  lamps,  fans,  flat-irons,  heat- 
ing appliances,  motors,  and  other  electric  appliances  for  the  utiliza- 
tion of  electric  energy.  Profit,  as  used  in  this  account,  is  defined 
as  being  the  excess  of  the  sales  price  over  the  cost,  including  the 
invoice  cost,  cost  of  handling,  storage,  etc.  To  this  account  shall 
be  charged  all  expenses  for  labor  and  material  in  connection  with  the 
sale  of  such  appliances  or  merchandise.  The  net  amount  only,  or 
the  profit  on  merchandise  sales,  is  to  be  carried  to  the  Income  Account 
in  the  annual  report.  The  credits  and  charges  to  this  account  will 
be  made  in  such  a  -manner  as  to  admit  of  a  detailed  analysis  when 
called  for  by  the  Railroad  Commission. 

Note  : — Receipts  from  the  sale  of  superseded  apparatus,  junk,  or  salvage,  will 
not  be  credited  to  this  account  but  to  the  Deprecialiofi  Reserve. 

Note: — This  account  is  Included  in  the  account  Miscellaneous  y on-Operatingi 
Revenues  in  class  C. 


Wiring  and  Installation  Work. 

Credit  this  account  with  all  earnings  derived  from  wiring*  and  in- 
stallation work  performed  by  the"  utility  for  a  stipulated  profit  or 
commission  upon  its  actual  outlay  for  labor,  materials  and  expenses. 
This  includes  earnings  from  services  performed  on  the  consumers* 
premises,  such  ^s  wiring  buildings  and  structures  for  lighting  or 
power  purposes  and  rearranging  such  wiring  and  connected  fixtures. 
If  prospective  consumers  are  charged  for  services  performed  by  the 
utility  in  connecting  the  wired  premises  with  the  service'  connection 
or  for  placing  the  service  wiring,  such  earnings  shall  be  credited  to 
this  account.  Where  the  cost  of  placing  the'  service  wire  is  charged 
to  the  prope'rty  owner,  such  work  shall  not  be  included  in  tangible- 
capital. 


14  Railroad  Commission  of  Wisconsin. 

There  will  be  charged  to  this  account  all  expenses  for  labor  and 
materials  in  connection  with  such  operations,  the  net  only  or  the 
profit  from  such  wiring  and  installation  work  being  carried  to  the 
Income  Account  in  the  annual  report.  The  credits  and  charges  to 
this  account  will  be  made'  in  such  a  manner  as  to  admit  of  a  detailed 
analysis  when  called  for  the  Railroad  Commission. 

Note  :-^This  account  is  iucluded  in  the  account  Miscellaneous  yon-Operating 
Revenues  In  class  C, 


Rents  From  Lands  and   Buildings,  Conduits,  Pole  Lines  and  Ap^ 
paratus. 

Credit  to  this  account,  as  it  accrues,  all  revenue  from  the  rental 
of  land  and  buildings  and  rentals  received  for  the  use  of  conduits, 
poles  and  other  line  supports  and  apparatus.  Where  the  contract  for 
the  rental  of  any  apparatus  or  appliances  covers  also  the  cost  of 
connecting  such  apparatus  and  its  maintenance,  the  entire  revenue 
from  such  contract  shall  be  credited  to  this  account. 

To  this  account  shall  be  charged  all  expenses  incurred  in  connec- 
tion with  the  collection  of  rents,  commissions  and  fees  therefor;  the 
cost  of  procuring  tenants  for  buildings,  drawing  contracts  and  leases, 
advertising  for  tenants  of  such  buildings;  expenses  of  ouster  proceed- 
ings, and  taxes,  unless  the  taxes  are  to  be  paid  by  the  tenant.  Any 
expenses  accruing  while  land  and  buildings  are  idle,  alsorepairsupon 
euch  property,  will  be  charged  to  this  account.  Only  the  net  revenue 
or  profit  from  the  above  transactions  will  be  carried  to  the  Income 
Account  in  the  annual  report. 

Credits  and  charges  to  this  account  are  to  be  made?  in  such  a  man- 
ner as  to  admit  of  a  detailed  analysis  being  made  when  called  for  by 
the  Railroad  Commission. 

Note  : — This  account  is  included  in  the  account  Miscellaneous  yon-Operating 
Jtevenues  in  class  C. 


Uniform  Accounts — Electric  Utilities.  15 

Interest  on  Deposits. 

Credit  to  this  account  all  interest  as  it  accrues  on  deposits  of  the 
utility  funds  with  banks,  trust  companies  or  individuals.  Interest 
on  security  investments,  will  not  be  credited  to  this  account  but  to 
the  account  Interest  and  Dividends  from  Investments.  Interest  on 
moneys  belonging  to  any  of  the  reserves  of  the  utility  will  be  credited 
to  such  reserves. 

Note  : — This  account  is  included  in  tlie  account  Miscellaneous  2f on-Operating 
Revenues  in  class  C. 


Interest  and  Dividends  From  Investments. 

Credit  to  this  account  all  interest  as  it  accrues  upon  interest-bear- 
ing securities  which  are  liabilities,  either  actual  or  contingent,  of 
solvent  companies,  cities  or  individuals,  held  as  investments  by  the 
utility. 

Credit  to  this  account  the  cash  value,  as  on  the  date  when  they 
become  collectible,  of  dividends  upon  the'  stocks,  preferred  and  com- 
mon, of  corporations  held  as  investments  by  the  utility. 

A  description  of  the  securities  whose  yield  is  credited  to  this  ac- 
•count  will  be  called  for  in  the  annual  report  to  the  Railroad  Com- 
mission. 

Note: — This  account  is  included  in  the  accoimt  Miscellaneous  Non-Operatinfj 
Revenues  in  class  C. 


Appropriations  From  Municipal  Funds  (for  Municipal  Plants  Only). 

Credit  to  this  account  all  appropriations  made  by  the  municipality 
to  the  funds  of  the  accounting  utility  for  operating  purposes.  This 
account  applies  only  to  municipally  owned  utilities. 

Note  : — This  account  is  included  in  the  account  Miscellaneous  Non-Operating 
Revenues  in  class  C. 


16  Railroad  Commission  op  Wisconsin. 

Miscellaneous    Xon-Operating   Revenues. 

Credit  to  this  account  all  revenues  from  non-operating  sources  not 
includible  in  any  of  the  preceding  accounts. 

Utilities  are  at  liberty  to  open  sub-accounts  for  the  purpose  of 
showing  the  revenues  from  any  particular  sources. 

Note  : — This  account  Is  inclucled  in  the  account  Miscellaneous  Son-Operaiing 
Revenues  in  class  C. 


OPERATING  EXPENSE  ACCOUNTS. 


I. 

POWEK. 

II. 

Tkansmission  and  Teaxsformation. 

III. 

Storage. 

IV. 

Distribution. 

V. 

Consumption. 

VI. 

Commercial. 

VII. 

General. 

VIII. 

,  Undistributed. 

Note: — In  case  any  electric  utility  finds  it  impossible  or  impracticable  to- 
keep  its  accounts  with  the  detail  herein  prescribed,  it  should  petition  the 
Railroad  Commission  for  authority  to  consolidate  any  two  or  more  accounts, 
accompanj-ing  its  petition  with  such  facts  which  in  its  judgment  make  the 
keeping  of  the  detailed  accounts  impracticable. 

Operating  Expenses  are  intended  to  include  all  items  of  expense 
necessarily  incurred  in  being  prepared  to  serve  or  in  serving  the  pub- 
lic as  an  electric  utility.  This  includes  the  expense  of  maintaining 
intact  the  organization  of  the  utility,  the  generation,  distribution  and 
sale  of  electric  energy  and  all  processes  necessarily  incident  theteto, 
together  with  the  collection  of  the  revenues  from  such  operations. 
Jn  order  that  the  Operating  Expenses  shall  clearly  reflect  only  the  cost 
of  rendering  such  public  service,  all  expenses  incident  to  the  opera- 
tion of  any  other  utility  service  performed  or  of  any  transactions  of 
a  commercial  nature  shall  be  excluded  therefrom. 


Uniform  Accounts — Electric  Utilities.  17 

Operating  Expenses  in  the  broadest  significance  of  the  term  are- 
divisible  into  two  classes,  viz.,  Operation  and  Maintenance. 

Operation  should  be  understood  to  mean  the  "use"  of  the  property 
and  includes  labor,  materials  and  supplies,  and  expenses,  but  excludes 
all  Maintenance  items. 

Maintenance  should  be  understood  to  mean  "upkeep,"  and  should 
cover  all  expenditures  for  current  or  ordinary  repairs,  renewals  or 
replacements  of  property  resulting  through  wear  and  tear,  or  through 
those  casualties  which  are'  incidental  to  the  nature  of  the  operation 
and  which  expenditures  are  necessary  in  order  to  keep  up  the  pro- 
ductive capacity  of  the  plant  to  its  original  or  equivalent  state  of  effi- 
ciency. When,  however,  a  complete  replacement  of  any  building  or 
structure,  facility  or  unit  of  equipment  is  made  necessary  regardless 
of  such  current  expenditures,  the  uncurrent  or  extraordinary  repairs, 
rene'wals  or  replacements  made  necessary  will  be  charged  to  the 
Depreciation  Reserve  accumulated  for  that  purpose. 

The  items  includible  in  the  above  subdivisions  except  where  some 
other  meaning  is  clearly  apparent  from  the  language"  used  in  explain- 
ing the  account  shall  be  understood  to  have  the  following  meaning: 

The  Cost  of  Labor  shall  be  understood  to  cover  not  only  wages  paid 
for  manual  labor,  but  salaries  and  fees  paid  to  persons  engaged  in 
clerical,  engineering  or  supervisory  occupations. 

Materials  and  Supplies  shall  be  understood  to  cover  the  substances- 
or  matter  consumed  in  furnishing  the  electric  service  as  required  or 
authorized  by  law  and  embraces  not  only  finished  and  unfinished 
products,  but  all  expenses  incurred  in  connection  with  their  prepara- 
tion for  use  and  specifically  chargeable  against  such  products  and 
also  includes  a  portion  of  the  stores  expenses,  if  such  materials  and 
supplies  pass  through  the  stores  de'partment. 

Hand  Tools  because  of  their  liability  to  loss  and  theft  and  their 
rapid  consumption  in  use  are  to  be  considered  as  operating  supplies 
in  the  year  in  which  they  were  purchased  and  charged  to  the'  account 
for  the  benefit  of  which  they  were  purchased. 

Expenses  should  be  understood  to  mean  all  expenditures  made  or 
incurred  which  are  chargeable  to  the'  accounts  referred  to  and  which 
are  not  Lator  or  Materials  and  Supplies. 


18  Railroad  •  Commission  of  Wisconsin. 


I.  POWER. 

(A.)    Steam  Power  Generation. 

JSnperintendence. 

Charge  to  this  account  the  total  cost  of  superintendence  of  the 
steam  power  generation  plant.  This  account  includes  the  salaries 
of  the  superintendent  of  power  plant,  chemists  at  plant,  draftsmen, 
foremen  and  all  clerical  help  upon  records  and  accounts  pertaining 
to  steam  power  generation,  whether  at  the  general  oflftce  or  at  the 
plant.  Charge  also  with  the  proportion  of  the'  salaries  of  the  en- 
gineering staff  assignable  to  the  steam  power  plant. 

Note  : — If  energy  is  also  generated  by  hydraulic  power  or  gas  power,  the 
total  cost  of  superintendence  at  the  station  will  be  apportioned  over  the  corre- 
sponding Superintendence  accounts. 

Note  : — This  account  is  included  in  the  account  Operating  Labor  in  class  B 
and  class  C.  . 


ICngine  Labor. 

Charge  to  this  account  the  cost  of  all  labor  engaged  in  operating 
steam  prime  mover  equipment.  This  includes  such  labor  as  that  of 
chief  engineers  and  assistants,  engineers,  oilers,  wipers,  machinists 
and  all  other  employes  whose  duties  concern  the  operation  of  such 
steam  prime  movers.     Exclude  all  maintenance  labor. 

Note  : — This  accouijt  is  included  in  the  account  Operating  Labor  in  class  B 
and  class  C. 


Uniform  Accounts — Electric  Utilities.  19 

li^lectrical  Labor. 

Charge  to  this  account  all  labor  in  connection  with  operating  the 
■electric  apparatus  and  devices  driven  by  steam  power,  beginning  with 
the  generators,  direct  connected  or  belted  to  the  prime  movers,  and 
including  the  power  plant  switchboards,  feeders,  terminal  board,  and 
to  where  the  electric  current  leaves  the  power  plant  switchboard  for 
the  transmission  or  distribution  system.  This  account  includes  the 
salaries  of  system  operators  or  load  dispatchers,  foremen  over  regu- 
,  lators,  regulators  and  assistants,  generator  attendants,  switchboard 
3,ttendants,  brushmen,  electric  wipers,  power  plant  wiremen  and  all 
other  employes  whose  duties  are  the  operation  of  the  steam  power 
plant  electrical  equipment.     Exclude  maintenance  labor. 

Note  : — If  energj'  is  also  geneiiated  by  hydraulic  power  or  by  gas  power  or 
l)oth  and  such  electric  apparatus  is  attended  jointly  by  the  station  electrical 
labor,  such  labor  will  be  properly  apportioned  over  the  respective  classes  of 
Power  accounts. 

Note: — This  account  is  included  in  the  account  Operating  Labor  in  class  B 
and  class  C. 


JHiscellaneous  JLabor. 

Charge  this  account  with  the  salaries  and  wages  of  all  employes  iq 
and  about  the'  steam  power  generating  plant,  engaged  in  operating 
the  plant,  including  watchmen,  labor  cleaning  buildings  and  yards, 
janitors,  messengers,  and  general  labor  not  chargeable  to  any  of  the 
foregoing  steam  power  plant  operating  labor  accounts.  Exclude 
maintenance  labor. 

Note  : — If  energy  is  also  generated  at  the  station  by  other  than  steam  power, 
labor  charges  jointly  incurred  will  be  apportioned  accordingly  over  the  appro- 
priate classes  of  Power  accounts. 

Note  : — This  account  is  included  in  the  account  Operating  Labor  in  class  B 
and  class  C. 


20  Railroad  Commission  of  Wisconsin. 

Steam  Generated. 

The  total  expense  of  generating  steam  is  to  be  determined  through- 
a  group  of  accounts  referred  to  as  the  Steam  Generation  Apportionment' 
Account.    Wliere  a  utility  is  furnishing  but  one  public  service  from  its 
boiler   plant,   the   details   of   the   steam   expense    will   appear   in   the 
Steam  Generation   Apportionment  Account,  and  the  total  expense  as. 
shown  therein  will  be  carried  to  this  account  in  the  Power  group  ot 
accounts  and  so  shown  in  the  annual  report  to  the  Railroad  Commis- 
sion.    Where,  however,  two  or  more  utilities  or  service's  are  making 
a  demand  upon  the  same  boiler  equipment,  the  total  steam  expense- 
will  be  apportioned  over  the  departments  so  using  the  steam  equip- 
ment, and  the  apportioned  share"  of  the  steam  expense  incurred  for 
the  benefit  of  the  steam  power  generated  energy  will  be  carried  to 
this  account.     If  steam  is  used  in  the'  electric  power  plant  for  other 
purposes  than  the  generation  of  current,  the  expense  for  steam  will 
be  further  apportioned,  charging  the  appropriate  expense  accounts.. 


Steam  Purchased. 

Charge  to  this  account  the  cost  of  all  steam  purchases  for  prime 
mover  power  in  the  electric  power  plant.  It  is  desired  that  the  ac- 
count shall  be  so  kept  as  to  indicate  the  name  of  the  company  or  in- 
dividual from  whom  the  steam  was  purchased,  the  amount  of  steam, 
purchased  and  the  terms  under  which  it  was  so  purchased. 


Uniform  Accouxts — Electric  Utilities.  21 

vLubficants. 

Charge  to  this  account  the  cost  of  all  lubricants  for  steam  prime 
movers  and  machinery  connected  therewith  in  the  steam  power 
plant  of  the  electric  utility  and  also  all  lubricants  used  on  electric 
apparatus  driven  by  steam  power.  This  includes  cylinder  oil,  ma- 
chine oil,  dynamo  oil,  graphite  and  other  lubricants,  but  does  not  in- 
clude transformer  oil,  wagon  grease  or  oil  for  lanterns. 

Note  : — This  account  is  Included  in  the  account  Mi<tre]l,tueous  Power  Plant 
^Supplies  and  Expenses  in  class  B  and  class  C. 


Miscellaneous  Power  Plant  Supplies  and  Expenses. 

Charge  this  account  with  all  operating  supplies  and  expenses  in- 
curred in  the  generation  of  electric  energy  by  steam  power  not 
chargeable  to  any  of  the  preceding  accounts.  This  includes  such 
items  as  waste,  packing,  wipers,  hand  tools,  gas  and  electricity  for 
lighting,  heating  and  cleaning  power  plant,  laboratory,  apparatus  and 
supplies,  ice,  water  for  general  use  and  fire  protection,  and  all  items 
-of  similar  nature.  Charge  also  with  stationery,  telephones,  etc.,  if 
it  is  desired  to  distribute  such  expense. 

Note  : — -Where  current  is  also  generated  at  the  station  hj-  hydraulic  power  or 
;gas  power,  the  total  cost  of  miscellaneous  supplies  and  expenses  as  enumerated 
.In  this  account  will  be  apportioned  over  the  respective  classes  of  Power  accounts. 

Note  : — This  account  Is  Included  in  the  account  MisccUancotis  Power  Plant 
Supplies  and  Expenses  in  class  B  and  class  C. 


22  Railroad  Commission  of  Wisconsin. 

Maintenance  of  Steam  Engines  and  Turbines. 

Charge  this  account  with  the  expenses  of  all  labor  and  materials  in- 
curred in  repairing  steam  engine's  and  steam  turbines  devoted  -to  con- 
verting steam  energy  into  mechanical  energy  for  electric  generation. 

Note  : — This  account  is  included  in  the  account  Maintenance  of  Power  Plant 
Equipment  in  class  B. 

Note: — This  account  is  included  in  the  account  Maintevanrp  nf  Poirfr  Plant 
Equipment,  Buildings,  Fixtures  and  Grounds  in  class  C. 


Maintenace  of  Power  Plant  Auxiliary  Equipment. 

Charge  this  account  with  the  expense  of  all  labor  and  material  in- 
curred in  making  repairs  to  the  steam  power  plant  auxiliary  equip- 
ment, including  condensers,  vacuum  pumps,  oiling  systems,  the 
power  transmission  equipment  such  as  shafting,  belting,  rope  and 
cable  drives,  clutches,  pulleys  and  idler  wheels,  and  motors,  hoists, 
cranes,  blacksmiths'  and  machinists'  tools,  and  all  other  accessory 
equipment  other  than  hand  tools,  the  cost  of  which  is  to  be  Include'd 
in  Operating  Expenses. 

Note  : — If  electric  energy  is  also  generated  at  the  power  plant  by  other  than 
steam  power,  the  cost  of  maintaining  power  plant  auxiliary  equipment  used  for 
the  joint  benefit  of  the  different  methods  of  generation,  Avill  be  apportioned  over 
the  appropriate  Maintenance  accounts  of  the  respective  classes  of  Poiccr  accounts. 

Note  : — This  account  is  included  in  the  account  Maintenance  of  Power  Plant 
Equipment  in  class  B. 

Note  : — This  account  is  Included  in  the  account  Maintenance  of  Power  Plant 
Equipment,  Buildings,  Fixtures  and  Grounds  in  class  C. 


Uniform  Accounts — Electric  Utilities.  23 

Maintenance  of  Generators. 

Charge  this  account  with  the  expetise  of  all  labor  and  material  in- 
curred in  repairing  generators,  alternators  and  other  electric  gen- 
erating apparatus  driven  by  steam  power,  and  with  repairs  to  rotaries 
and  motor-generator  sets,  exciters,  etc.,  when  not  installed  in  con- 
nection with  the  transmission  system. 

XoTE  : — This  account  is  included  in  the  account  Maintenance  of  Poicer  Plqnt 
Equipment  in  class  B. 

XoTE  : — This  account  is  included  in  the  account  Maintenance  of  Power  Plant 
Equipment,  Buihlings,  Fixtures  and  Grounds  in  class  C. 


3iaintenance  of  Auxiliary  Power  Plant  Electrical  Equipment. 

Charge  to  this  account  the  expense  of  all  labor  and  material  in- 
curred in  repairing  electric  apparatus  at  the"  steam  power  generating 
plant  not  included  In  the  account  Maintenance  of  Generators.  This  in- 
eludes  bus-bars,  regulators,  cables,  switchboards  and  other  power 
plant  electrical  equipment  such  as  circuit  breakers,  switches,  am- 
meters, voltmeters,  wattmeters,  etc.,  together  with  their  special 
foundations  and  settings  and  the  terminal  board.  The  maintenance 
of  special  high  tension  transmission  equipment  at  the  steam  power 
plant,  such  as  high  tension  bus-bars,  high  tension  switchboards,  high 
tension  switches,  high  tension  current  transformers,  high  tension 
lightning  arresters,  high  tension  potential  transformers,  high  tension 
reactive  coils,  high  tension  choke  coils,  high  tension  grounding 
devices  and  resistances,  high  tension  raising  and  lowe'ring  trans- 
formers, etc.,  will  also  be  charged  to  this  account.  The  mainte- 
nance of  wiring  for  lighting  the  power  plant  will  not  be  charged  to 
this  account,  but  to  the  account  Maintenance  of  Power  Plant  Buildings, 
Fixtures  and  Grounds. 

Note  : — If  current  is  also  generated  at  the  station  by  gas  power  or  hydraulic 
power,  or  both,  the  maintenance  of  all  apparatus  used  jointly  in  generating^ 
current  by  the  several  methods  will  be  apportioned  over  the  appropriate  Main- 
tenance accounts  in  the  respective  groups  of  Poicer  accounts. 

Note  : — This  account  is  included  in  the  account  Maintenance  of  Power  Plant 
Equipment  in  class  B. 

Note  : — This  account  is  included  in  the  account  Maintenance  of  Power  Plant 
Equipment,  Buildinos,  Fixtures  and  Grounds  in  class  C. 


24  Railroad  Commission  of  Wisconsin. 

Maintenance  of  Power  Plant  Buildings,  Fixtures  and  Grounds. 

Charge  this  account  with  the  expense  of  all  labor  and  material  in- 
curred in  repairing  buildings  and  structures,  including  permanent 
apparatus  foundations,  used  exclusively  for  the  generation  of  electric 
energy  by  steam  power,  and  outbuildings,  tool  houses,  etc. 

Note  : — If  current  is  also  generated  by  hydraulic  power  or  gas  power,  or 
both,  the  maintenance  of  buildings,  fixtures  and  grounds  used  jointly  will  be 
apportioned  over  the  appropriate  Maintenance  accounts  in  the  respective  groups 
•of  Power  accounts. 

Note  : — This  account  is  included  in  the  account  Maintenance  of  Power  Plant 
Equipment,  Buildings,  Fixtures  and  Grounds  in  class  C. 


I.  POWER. 
(B.)   Gas  Power  Generation. 

Superintendence. 

Charge  to  this  account  the  total  cost  of  superintendence  of  the 
gas  power  generating  plant.  This  account  includes  the  salaries  of 
the  superintendent  of  power  plant,  chemists  at  plant,  draftsmen,  fore- 
men and  all  clerical  help  upon  records  and  accounts  pertaining  to 
gas  power  generation,  whether  at  the'  general  office  or  at  the  plants. 
Charge  also  with  the'  proportion  of  the  salaries  of  the  engineering 
staff  assignable  to  the  gas  power  plant.     Exclude'  maintenance  labor. 

Note  : — If  energy  is  also  generated  by  steam  power  or  by  hydraulic  power, 
the  total  cost  of  superintendence  at  the  station  will  be  apportioned  over  the 
corresponding  Suverintendence  accounts. 

Note  :— This  account  is  included  in  the  account  Operating  Lahor  in  class  B 
and  class  C. 


Uniform  Accounts — Electric  Utilities.  25 

Engine  Labor. 

Charge  to  this  account  the  cost  of  labor  operating  gas  prime  mover 
equipment.  This  includes  such  labor  as  that  of  chief  engineers  and 
assistants,  engineers,  oilers,  wipefs,  machinists  and  all  other  em- 
ployes whose  duties  concern  the  operation  of  the  gas  power  prime 
movers.     Exclude  maintenance  labor. 

Note: — This  account  is  included  in  tlie  account  Operating  Labor  in  class  B 
and  class  C. 


Electrtcal  Labor. 

Charge  to  this  account  all  labor  in  connection  with  the  operation 
of  electric  apparatus  and  devices  driven  by  gas  power,  beginning  with 
the  generators  directly  connected  or  belted  to  the  prime  movers,  and 
including  the  power  plant  switchboards,  feeders,  terminal  board  and 
to  where  the  electric  current  leaves  the  power  plant  switchboard  for 
the  transmission  or  distribution  system.  This  account  includes  the 
salaries  of  system  operators  or  load  dispatchers,  foremen  over  reg- 
ulators, regulators  and  assistants,  generator  attendants,  switchboard 
attendants,  brush  men,  electric  wipers  and  power  plant  wire  men,  and 
all  other  employes  whose  duties  are  the"  operation  of  the  gas  power 
plant  electrical  equipment.     Exclude  maintenance  labor. 

Note  : — If  energy  Is  also  generated  by  steam  power  or  hydraulic  power,  or 
both,  and  electrical  apparatus  is  attended  jointly  by  the  station  electrical  labor, 
such  labor  will  be  properly  apportioned  ov^cr  the  respective  classes  of  Power 
accounts. 

Note  : — This  account  is  included  in  the  account  Operating  Labor  in  class  B 
and  class  C. 


'26  Railroad  Commission  of  Wiscoxsix. 

Miscellaneous  Labor. 

Charge  this  account  with  the  salaries  and  wages  of  all  employes 
in  and  about  the  gas  power  generating  plant  engaged  in  operating 
the  plant,  including  watchmen,  l&bor  cleaning  buildings  and  yards, 
janitors,  messengers  and  general  labor  not  chargeable  to  any  of  the 
foregoing  gas  power  plant  operating  labor  accounts.  Exclude  main- 
tenance labor. 

Note  : — If  energy  is  also  generated  at  the  station  by  other  than  gas  power, 
labor  charges  jointly  incurred  will  be  apportioned  accordingly  over  the  appro- 
priate classes  of  Power  accounts. 

Note  : — This  account  is  included  in  the  account  Operating  Lahor  in  class  B 
and  class  C. 


Fewer  Gas  Produced. 

The  total  expense  of  producing  power  gas  is  to  be  determined 
through  a  separate  group  of  accounts  referred  to  as  the  Power  Gaa 
Production  Apportionment  Account.  Where  a  company  is  operating 
but  one  utility  or  service  from  its  producer  gas  plant,  the  details  of 
the  cost  of  such  gas  will  appear  in  the  Poiver  Gas  Production  Appor- 
tionment Account,  and  the  total  of  that  group  will  be  carried 
to  this  account  in  the  Power  group  of  accounts  and  so  shown  in  the 
annual  report  to  the  Railroad  Commission.  Where,  however,  two  or 
more  utilities  or  services  are  making  a  demand  for  gas  upon  the  same 
gas  producer  equipment,  the  total  cost  of  producing  such  gas  will  be 
apportioned  over  the  departments  so  using  the  producer  gas  equip- 
ment and  the  apportioned  share  of  gas  expense  incurred  for  the 
benefit  of  the  gas  power  generation  of  electric  energy  will  be  carried 
to  this  account. 


Uniform  Accounts — Electric  Utilities.  27 

Power  Gas  Purchased  . 

Charge  this  account  with  the  cost  of  all  gas  purchased  for  the 
•operation  of  gas  prime  movers  in  the  generation  of  electric  energy 
T^y  gas  power.  This  account  should  be  so  kept  as  to  indicate  the 
name  of  the  company  from  which  such  gas  was  purchased,  the 
:amount  purchased  and  the  terms  under  which  it  was  purchased. 


"Water  for  Cooling  Engines. 

Charge  this  account  with  the  cost  of  all  water  used  and  expenses 
Incurred  in  connection  therewith  for  cooling  gas  prime  movers. 

Note  : — This  account  is  included  in  the  account  Miscellaneous  Power  Plant 
-Supplies  and  Expenses  in  class  B  and  class  C. 


Lubricants. 

Charge  to  this  account  the  cost  of  all  lubricants  for  gas  prime! 
movers  and  machinery  connected  therewith  in  the  gas  power  gener- 
ation plant  of  the  electric  utility  and  also  of  lubricants  used  on 
electric  apparatus  driven  by  gas  power.  This  includes  cylinder  oil, 
machine  oil,  dynamo  oil,  graphite  and  other  lubricants,  but  does  not 
include  transformer  oil,  wagon  grease  or  oil  for  lanterns. 

Note  : — This  account  is  included  in  the  account  Miscellaneous  Poicev  Plant 
Supplies  and  Expenses  in  class  B  and  class  C. 


28  Railroad  Commission  of  Wisconsin. 

Miscellaneous  Power  Plant  Supplies  and  Expenses. 

Charge  this  account  with  all  operating  supplies  and  expenses  in- 
curred in  generating  electric  energy  by  gas  power  and  not  chargeable 
to  any  of  the  preceding  accounts.  This  includes  such  items  as  waste, 
packing,  wipers,  hand  tools,  gas  and  electricity  for  lighting,  heating, 
and  cleaning  station  laboratory  apparatus  and  supplies,  ice,  water 
for  general  use  and  fire  protection,  and  items  of  similar  nature. 
Charge  also  with  stationery,  telephones,  etc.,  if  it  is  desired  to  dis- 
tribute such  expenses. 

Note: — Where  current  is  also  generated  at  the  station  by  steam  or  hydraulic 
power,  the  total  cost  of  the  miscellaneous  supplies  and  expenses  as  herein 
enumerated  will  be  apportioned  over  the  respective  classes  of  Power  accounts. 

Note  : — This  account  is  included  in  the  account  Miscellaneous  Power  Plant' 
Supplies  and  Expenses  in  class  B  and  class  C. 


3Iaintenance  of  Gas  Engines  and  Turbines. 

To  this  account  shall  be  charged  the  expense  of  all  labor  and  sup- 
plies incurred  in  repairing  gas  engines  and  turbines  devoted  to  the 
production,  of  electric  energy,  including  inlet  valves,  governors,  igni- 
tion and  starting  apparatus.  The  maintenance  of  power  trans- 
mission apparatus  as  shafts,  belts,  etc.,  will  not  be  charged  to  this 
account. 

Note: — This  account  is  included  in  the  account  Maintenance  of  Power  Plant 
Equipment  in  class  B. 

Note  : — This  account  is  included  in  the  account  Maintenance  of  Power  Plant 
Equipment^  Buihlinos,  Fixtures  and  Grounds  in  class  C. 


Uniform  Accounts — Electric  Utilities.  29 

Maintenance  of  Power  Plant  Auviliary  Equipment. 

Charge  this  account  with  the  expense  of  all  labor  and  supplies  in- 
curred in  repairs  to  auxiliary  equipment  in  the  gas  power  generating 
plant,  including  power  transmission  equipment  such  as  shafting,  belt- 
ing, rope  and  cable  drives,  clutches,  pulleys  and  idler  wheels,  motors, 
hoists,  cranes,  blacksmiths'  and  machinists'  tools  and  all  other  gas 
power  plant  accessory  equipment  other  than  hand  tools,  the  cost  of 
which  is  to  be  included  in  opefating  expenses. 

Note  : — Where  electric  energy  is  also  generated  at  the  same  plant  by  steam 
or  hydraulic  power,  repairs  to  auxiliary  equipment  operated  for  the  joint  benefit 
of  all  methods  of  current  generation  will  be  apportioned  over  the  respective 
-classes  of  Power  accounts. 

Note  : — This  account  is  Included  in  the  account  Maintenance  of  Pouer  Plant 
Equipment  in  class  B. 

Note  : — This  account  is  included  in  the  account  Maintenance  of  Poicer  Plant 
Equipment,  Buildings,  Fixtures  and  Grounds  in  class  C. 


Maintenance  of  Generators. 

Charge  this  account  with  the  expense  of  repairing  generators, 
alternators  and  other  electric  generating  apparatus  driven  by  gas 
power  and  with-  repairs  to  rotaries  and  motor-generator  sets,  ex- 
citers, etc.,  when  not  installed  in  connection  with  the  transmission 
:  system. 

Note  : — This  account  is  included  in  the  account  Maintenance  of  Power  Plant 
Equipment  in  class  B. 

Note: — This  account  is  included  in  the  account  Maintenance  of  Power  Plant 
Equipment,  Buildings,  Fixtures  and  Grounds  in  class  C. 


Maintenance  of  Auxiliary  Power  Plant  Electrical  Equipment. 

Charge  to  this  account  the  expense  of  all  labor  and  supplies  in- 
curred in  repairing  electrical  apparatus  at  the  gas  power  generat- 


30  Railroad  Commission  of  Wisconsin. 

ing  plant  not  included  in  the  account  Maintenance  of  Generatorsi. 
This  includes  bus-bars,  regulators,  cables,  switchboards  and  other- 
power  plant  electrical  equipment  such  as  circuit  breakers,  switches, 
ammeters,  voltmeters,  wattmeters,  etc.,  togeher  with  their  speoiaU 
foundations  and  settings  and  terminal  board.  The  maintenance  of 
special  high  tension  transmission  equipment  at  the  gas  power  gener- 
ating plant  such  as  high  tension  bus-bars,  high  tension  switchboards, 
high  tension  lightning  arresters,  high  tension  potential  transformers^ 
high  tension  reactive  coils,  high  tension  choke  coils,  high  tension 
grounding  devices  and  resistances,  high  tension  raising  and  lowering 
transformers,  etc.,  will  also  be  charged  to  this  account.  The  main- 
tenance of  wiring  for  lighting  the  power  plant  will  not  be  charged 
to  this  account,  but  to  the  account  Maintenance  of  Power  Plant  Bulled 
ings,  Fixtures  and  Groimds. 

Note  : — If  current  is  also  generated  at  the  station  by  steam  power  or  liydraulic 
power,  or  botli,  the  maintenance  of  all  apparatus  used  jointly  for  current  gen- 
erated by  the  respective  methods  will  be  apportioned  over  the  appropriate  main- 
tenance accounts  in  the  respective  groups  of  Poiver  accounts. 

Note  : — This  account  is  included  in  the  account  Maintenance  of  Power  Plant 
Equipment  in  class  B. 

Note: — This  account  is  included  in  the  account  Maintenance  of  Power  Plant 
Equipment,  Buildings,  Fixtures  and  Grounds  in  class  C. 


Maintenance  of  Power  Plant  Bnildings,  Fixtures  and  Grounds. 

Charge  this  account  with  the  expense  of  all  labor  and  material  in- 
curred in  repairing  buildings  and  structures,  including  permanent 
foundations  for  apparatus,  used  exclusively  for  the  generation  of 
electric  energy  by  gas  power,  and  out-buildings,  tool  houses,  etc. 

Note  : — If  current  is  also  generated  in  the  same  general  buildings  and  struc- 
tures by  steam  power  or  hydraulic  power,  or  both,  the  maintenance  of  buildings, 
fixtures  and  grounds  used  .iointly  will  be  apportioned  over  the  appropriate 
Maintenance  accounts  in  the  respective  groups  of  Poxcer  accounts. 

Note  : — This  account  is  included  in  the  account  Maintenance  of  Power  Plant 
Equipment,  Buildings,  Fixtures  and  Grounds  in  class  C. 


Uniform  Accounts — Electric  Utilities.  31 

I.  POWER. 

(C.)   Hydraulic  Power  Generation. 
Superintendence. 

Charge  to  this  account  the  total  cost  of  superintendence  of  the- 
hydraulic  power  generation  plant.  This  account  includes  the  sal- 
aries of  superintendent  of  power  plant,  chemists  at  plant,  drafts- 
men, foremen  and  all  clerical  help  upon  records  and  accounts  per- 
taining to  hydraulic  power  generation,  whether  at  the  general  office 
or  at  the  plant.  Charge  also  with  the  proportion  of  the  salaries  of 
engineering  stalf  assignable  to  the  hydraulic  power  generation  plant. 

Note  : — If  electrical  energj'  is  also  generated  by  steam  or  gas  power,  the  total 
cost  of  superintendence  at  the  station  will  be  apportioned  over  the  corresponding 
Superinlcndence  accounts  in  the  different  classes  of  Power  accounts. 

Note: — This  account  is  included  in  the  account  Operating  Labor  in  class  B 
and  class  C. 


Hydraulic  Labor. 

Charge  this  account  with  the  salaries  and  wages  of  all  employes 
operating  the  hydraulic  works,  including  foremen,  gate-men,  wheel- 
men, canal-men,  patrollers  of  reservoirs,  dams  and  channels,  and 
all  other  employes  whose  duties  concern  the  operation  of  the  hydrau- 
lic power  equipment.     Exclude  maintenance  labor. 

Note  : — This  account  is  included  in  the  account  Opcratinrj  Labor  in  class  B 
and  class  C. 


Klectiical  Labor. 

Charge  to   this   account   all   labor   in   connection   with   operating 
electric  apparatus  and  devices  driven  by  hydraulic  power,  beginning 


32  Railroad  Commission  of  "Wisconsin. 

with  the  generators,  direct  connected  or  belted  to  the  hydraulic 
motive  power,  and  including  the  power  plant  switchboards,  feeders, 
terminal  board  and  to  where  the  electric  current  leaves  the  power 
plant  switchboard  for  the  transmission  or  distribution  sys'tem.  This 
account  includes  the  salaries  of  system  operators  or  load  dispatchers, 
foremen  over  regulators,  regulators  and  assistants,  generator  at' 
tendants,  switchboard  attendants,  brushmen,  electric  wipers,  power 
station  wiremen  and  all  other  employes  whose  duties  are  the  opera- 
tion of  the  hydraulic  power  plant  electrical  equipment.  Exclude 
maintenance'  labor. 

Note  : — If  energy  is  also  generated  by  gas  or  steam  power  at  the  same  station 
and  such  electric  apparatus  is  attended  jointly  by  the  station  electrical  labor, 
such  labor  cost  will  be  properly  apportioned  over  the  respective  classes  of  Power 
accounts. 

Note  : — This  account  is  included  in  the  account  Operaling  Labor  in  class  B 
and  class  C. 


31iscellaneous  Labor. 

Charge  this  account  with  the  salaries  and  wages  of  all  employes 
in  and  about  the  hydraulic  power  generating  plant  engaged  in  oper- 
ating the  plant,  including  watchmen,  labor  cleaning  buildings  and 
yards,  janitors,  messengers,  and  general  labor  not  chargeable  to  any 
of  the  foregoing  hydraulic  power  plant  operating  labor  accounts. 
Exclude  maintenance  labor. 

Note  : — If  energy  is  also  generated  at  the  station  by  other  than  hydraulic 
power,  labor  charges  jointly  incurred  will  be  apportioned  accordingly  over  the 
appropriate  classes  of  Power  accounts. 

Note  : — This  account  is  included  in  the  account  Operating  Labor  in  class  B 
and  class  C.      - 


Uniform  Accounts — Electric  Utilities.  33 

Hydraulic  Power  Purchased. 

Charge  to  this  account  the  cost  of  all  water  purchased  for  the 
purpose  of  operating  hydraulic  motive  power  equipment  for  the 
generating  of  electric  energy.  It  is  desired  that  the  account  shall 
be  so  kept  as  to  indicate  the  name  of  the  company  or  individual 
from  whom  such  water  was  purchased,  the  amount  of  water  power 
purchased  and  the  terms  under  which  it  was  purchased. 


Lubricants. 

Charge  to  this  account  the  cost  of  all  lubricants  for  hydraulic 
prime  movers  and  machinery  connected  therewith  in  the  hydraulic 
power  plant  of  the  electric  utility  and  also  all  lubricants  used  on 
electric  apparatus  driven  by  hydraulic  power.  This  includes  machine 
oil,  dynamo  oil,  graphite  and  other  lubricants,  but  does  not  include 
transformer  oil,  wagon  grease'  or  oil  for  lanterns. 

NoTK  : — If  curivnt  Is  also  Konfratt-d  at  the  station  by  ollwr  lluui  li.v<li-au lie- 
power,  the  total  cost  of  lubricants  used  in  the  station  will  be  apportioned  over 
the  respective  classes  of  Poircr  accounts. 

Note: — This  account  is  included  in  the  acc>ount  Miscclhtncoiis  loircr  I'hiiit 
Supplies  and  Expenses  in  class  B  and  class  C. 


Miscelhiiieous  Power  Plant  Supplies  and  Expenses. 

Charge  to  this  account  all   operating  supplies   and   expenses   in- 
curred in  the  generation  of  electric  energy  by  hydraulic  power  an4 
3 


34  Railroad  Commission  op  Wisconsin. 

not  chargeable  to  any  of  the  preceding  operating  accounts.  This 
includes  such  items  as  waste,  packing,  wipers,  hand  tools,  gas  and 
electricity  for  lighting,  heating  and  cleaning  power  plant,  labora- 
tory apparatus  and  supplies,  ice,  water  for  general  use  and  fire  pro- 
tection, and  all  items  of  a  similar  nature. 

Charge  also  with  stationery,  telephones,  etc.,  if  it  is  desired  to 
distribute  such  expenses. 

Note  : — Whoro  current  is  also  meliorated  at  the  station  by  other  than  hydraulic 
power,  the  total  cost  of  such  miscellaneous  supplies  and  expenses  as  herein 
enumerated  will  be  apportioned  over  the  appropriate  accounts  in  the  respective 
classes  of  Power  accounts. 

Note  : — This  account  is  included  in  the  accovmt  MisciUa neons  Poicer  Plant 
Supplies  and  Expenses  in  class  B  and  class  C. 


Maintenance  of  Dams,  Canals  and  Flumes. 

Charge  to  this  account  the  expense'  of  all  labor  and  supplies  in- 
curred in  repairing  hydraulic  structures.  Such  structures  include 
dams,  embankments,  etc.,  for  impounding  water  and  all  appurtenant 
gates,  valves,  weirs,  waste  ways,  canals,  conduits  and  other  channels 
(including  riprap,  lining  walls,  etc.),  pipe  lines,  flumes,  aqueducts 
and  supporting  trestles,  forebays  and  appurtenant  sieves  and  grids, 
waste'ways,  etc.,  all  viaducts,  bridges,  foot  bridges,  etc.,  over  and 
accessory  to  or  necessitated  by  such  canals,  aqueducts  and  flumes, 
and  also  the  wasteways  conducting  water  from  the  outlet  of  the 
draft-tube  to  the  point  of  final  discharge. 

Note: — This  account  is  included  in  the  account  Mainienance  of  UjkUuuVic 
Power  Worlds  in  class  K. 

Note  : — This  account  is  included  in  the  account  Maintenance  oj  Hi/draiilic 
Power  Works,  Power  Plant  Equipment,  Bnihlings,  Fixtures  and  Grounds  in 
class  C. 


Uniform  Accounts — Electric  Utilities.  35 

Maintenance  of  Turbines  and  Water  AVIieels. 

Charge  to  this  account  the  expense  of  all  labor  and  supplies  in- 
curred in  repairing  the  hydraulic  motive  power,  including  head 
gates,  penstocks,  wheel  gates,  wheel  governors,  valves,  turbines, 
water  wheels,  draft-tubes  and  connections.  The  maintenance  of 
power  transmission  apparatus  as  shafts,  belts,  etc.,  will  not  be 
charged  to  this  account. 

XoTK  : — This  account  is  inchulcd  in  tUo  account  MaiiiU ikhu  c  itf  /I i/draulU: 
I'oirer  Works  in  class  I?. 

NoTK : — This  account  is  included  in  tlic  accoiuit  Maiiiteninicc  of  Hi/draulic 
J'oi.cer  iro/fcs,  I'oircr  f'hiiit  J-Jqidiniiciil.  /{iiifilhiiix.  I'i.vtiirrx  a  ml  (5  rounds  \n 
class  C, 


Maintenance  of  Power  Plant  Auxiliai'y  Equipment. 

Charge  this  account  with  the'  expense  of  all  labor  and  supplies  in- 
curred in  repairs  to  the  hydraulic  power  plant  auxiliary  equipment, 
including  power  transmission  equipment  such  as  shafting,  belting, 
rope  and  cable  drives,  clutches,  pulleys  and  idler  wheels,  motors, 
hoists,  cranes,  blacksmiths'  and  machinists'  tools,  and  all  other 
accessory  equipment  other  than  hand  tools,  the  cost  of  which  is  to 
be  included  in  operating  expenses. 

NoTK : — If  electrical  enerj^y  is  also  generated  at  the  station  by  other  tlmn 
hydraulic  power,  the  cost  of  maintaining  power  plant  atixiliary  e(iuij)ment  us(»d 
for  the  joint  benefit  of  the  different  methods  of  ^'enerafion.  will  be  apportioned 
over  the  appropriate  Alaintciiaiur  accounts  in  the  respective  classes  of  I'oiiir 
accounts. 

NoTK  :- — This  account  is  included  in  the  account  Maiiiter.durc  of  J'oirer  I'hint 
JUfuipment  in  class  B. 

Note: — This  account  is  included  in  the  account  Maiiitciianre  of  Ifj/draulic 
Power  Workfi,  I'oirrr  VUiut  Uqiiipiiintt.  liuUdinnH,  Fixtiirea  <nid  Ground^  in 
class  C. 


36  Railroad  Commission  of  Wisconsin. 

Maintenance  of  Generators. 

Charge  this  account  with  the  expense  of  all  labor  and  supplies 
incurred  in  repairing  generators,  alternators  and  other  electric  gen- 
erating apparatus  driven  by  hydraulic  power  and  also  with  the  re- 
pairs to  rotaries  and  motor-generator  sets,  exciters,  etc.,  when  not 
installed  in  connection  with  the  transmission  system. 

XoTK  :  Tliis  account  is  includod  in  tlio  account  Maintenance  of  Power  rhint 
Equipment  in  class  1',. 

Note: — This  accMiint  is  included  in  tlic  account  Maintenance  of  HiiOyair.ic 
Power  llo/7,-.s-.  I'oircr  I'hiiit  lUinliniK'iil.  J!i( iidiiif/s.  Fixtures  Olid  Grounds  in 
C. 


Maintenance  of  Auxiliary  Power  Plant  Electrical  Equipment. 

Charge  to  this  account  the  expense  of  all  labor  and  supplies  in- 
curred in  repairing  electrical  apparatus  at  the  hydraulic  power  gen- 
erating plant  not  included  in  the  account  Maintenance  of  Generators. 
This  includes  bus-bars,  regulators,  cables,  switchboards  and  other 
power  plant  electrical  equipment  such  as  circuit  breakers,  switches, 
ammeters,  voltmeters,  wattmeters,  etc.,  together  with  their  special 
foundations  and  settings  and  the  terminal  board.  The  maintenance 
of  special  high  tension  transmission  equipment  at  the  power  plant 
such  as  high  tension  bus-bars,  high  tension  switchboards,  high  ten- 
sion switches,  high  tension  current  transformers,  high  tension  light- 
ning arresters,  high  tension  potential  transformers,  high  tension  reac- 
tive coils,  high  tension  choke  coils,  high  tension  grounding  devices 
and  resistances,  high  tension  raising  and  lowering  transformers,  etc., 
shall  also  be  charged  to  this  account.  The  maintenance  of  wiring 
for  lighting  the  hydraulic  power  plant  will  not  be  charged  to  this 
account  but  to  the  account  Maintenance  of  Power  Plant  Buildings,  Fix- 
tures and  Grounds. 

Note  :-r-If  energy  is  also  generated  at  the  station  by  other  than  hydraulic 
power,  the  maintenance  of  all  apparatus  used  for  the  joint  benefit  of  the  several 
methods  of  generation  will  bo  apportioned  over  the  appiopriato  Maintenance 
accounts  in  the  respective  classes  of  Power  accounts. 

Note: — This  account  is  included  in  the  acc:>imt  Main  Iciiam-c  of  Power  J'hiiit 
Equipment  in  class  B. 

Note: — This  account  is  included  in  the  account  Maintenance  of  Jli/draulie 
Power  Works^  Power  Plant  Equipmentj  Buildinys,  Fixtures  and  Grounds  in 
class  C. 


Uniform  Accounts — Electric  Utilities.  3? 

Maintenance  of  Power  Plant  Buildings,  Fixtures  and  Grounds. 

Charge  this  account  with  the  e"xpeiise  of  all  labor  and  material 
incurred  in  repairing  buildings  and  structures,  including  permanent 
foundations  for  apparatus,  used  exclusively  for  the  generation  of 
electrical  energy  by  hydraulic  power,  and  out-buildings,  tool  houses, 
etc.- 

N(tTK : — If  cui-nnit  is  also  jjonoratod  l\v  othor  tlian  hydraulic  power.  <lio 
maintonanoo  of  buildirms,  fixtures  and  grounds  used  for  tlie  joint  benefit  of  Uie 
several  nietliods  of  jreneration  will  be  ai)|)f>rtioned  over  tlie  ap])ri)i»i'iate  Mniii- 
triKiiicc  accounts  in  llie  respective  classics  of  J'owcr  accounts. 


I.  POWER. 

(D.)    Electric   Current   Purchased. 
Commercial  Electric  Curi*ent  Purchased. 

Charge  this  account  with  the  cost  of  all  electric  current  purchased 
for  the  purpose  of  re-distribution  and  sale.  Sub-accounts  are  to  be 
opened  with  each  company  or  individual  from  whom  such  current  is 
purchased,  the  account  showing  the  name  of  the  selling  company  or 
individual,  the  amount  of  current  in  kilowatt  hours  purchased,  the 
rate  per  kilowatt  hour  and  the  total  cost  of  such  current,  which 
details  will  be  called  for  in  the'  annual  report  to  the  Railroad  Com- 
mission. 


38  IIailroad  Commission  of  Wisconsin. 

I.   POWER. 

(K.)    Steam   (ieneration    (Apportioiinieiit  Account). 

Operating  Labor. 

Charge  this  account  with  all  operating  labor  employed  in  con- 
nection with  the  generation  of  steam.  This  account  will  be  charged 
with  the  salaries  of  superintendent  of  boiler  house,  boiler  house 
foremen,  firemen,  helpers,  shovelers,  weighers,  feed-pump  men, 
stokers,  water  purification  labor,  blowing  flues,  cleaning  boilers, 
labor  employed  at  the  boiler  plant  in  handling  coal  and  ashes, 
boiler  plant  janitors,  watchmen,  etc.  If  the  general  superintendent 
of  the  power  plant  has  charge  of  the  boiler  plant,  a  proportion  of 
his  salary  will  be  charged  to  this  account.  Exclude  maintenance 
labor. 


J^'iiel  for  Steam. 

Charge  to  this  account  all  fuel  used  for  steam,  whether  coal,  oil, 
gas  or  other  fuel,  at  the  cost  f.  o.  b.  point  of  delivery  at  plant  for 


Uniform  Accoitnts — Electric  Utilities.  39 

storage.     This  includes  the  invoice  cost  of  the  fuel,  freight,  switch- 
ing, demurrage,  cost  of  unloading  from  cars  or  boats  to  wagons  and 
cartage  to  point  of  delivery  at  the  plant  for  storage. 
Credit  the  Fuel  Stock  account  with  fuel  as  used. 


Water  for  Steam. 

Charge  this  account  with  the  actual  amount  of  water  used  for 
boiler  feed  and  condensing  purposes.  If  the  water  is  purchased, 
charge  at  the  contract  price'  or  the  meter  rate.  If  water  is  pumped 
by  the  accounting  utility,  charge  here  the  cost  of  pumpage.  Water 
for  fire  protection  and  general  purposes  should  not  be  charged  to 
this  account. 


Miscellaneous  Steam  Supplies  and  Expenses. 

Charge  to  this  account  all  operation  supplies  and  expenses  at  the 
boiler  plant  not  chargeable  to  the  preceding  accounts,  as  boiler  room 
records,  boiler  compounds,  boiler  inspection,  water  purification  sup- 
plies and  expenses,  water  for  fire  protection  and  general  use,  light 
and  heat  at  the  boiler  plant,  telephone  service,  hose  packing,  gaskets 
boiler  hand  tools,  lubricants,  gauge  glasses,  etc. 


40  Railroad  Commission  of  Wisconsin. 

Maintenance  of  Boilers  and  Boiler  Auxiliary  Equipment, 

Charge  this  account  with  all  expense  of  labor  and  material  used  in 
repairing  furnaces  and  boilers,  special  boiler  foundations  and  set- 
tings, iron  and  steel  smoke-stacks,  feed  pumps,  water  feed  pipe,  in- 
jectors, economizers,  water  heaters,  superheaters,  valves,  grates, 
flues,  mechanical  stoker  equipment,  boiler  room  piping  from  the 
boiler  to  the  engine  throttle  valve,  steam  exhaust  system,  boiler 
water  supply  mains,  pumping  equipment  and  similar  auxiliary  equip- 
ment. 

NOTK  : — This  account  is  included  in  the  account  Maintenance  of  Boiler  riant 
Equipment  in  class  B.  * 

Note: — This  account  is  included  in  the  account  Maintenance  of  Boiler  Plant 
Equipment,  Buihlinfjfi,  Fixtarea  and  Grounds  in  class  C. 


Maintenance  of  Coal  and  Ash  Handling  Equipment. 

Charge  this  account  with  all  expense  of  labor  and  material  incurred 
in  repairing  coal  and  ash  conveyors  in  the'  boiler  plant,  embracing 
trolley  and  cable  towers,  crushers,  belt  links,  wheels,  chutes  and 
gates,  conveyor  cars,  winches,  motors,  buckets,  shafts,  chains,  etc. 

Note: — This  account  is  included  in  the  account  Maintenance  of  Boiler  Plant 
Equipment  in  class  B. 

Note: — This  account  is  included  in  the  account  Maintenance  of  Boiler  Plant 
Equipment,  Bnildings,  Fixtures  and  Orounds  in  class  C. 


Maintenance  of  Boiler  Plant  Buildings,  Fixtures  and  Grounds. 

Charge  to  this  account  all  expetise  of  labor  and  material  incurred 
in  repairs  to  buildings,  fixtures  and  grounds,  including  permanent 


Uniform  Accounts — Electric  Utilities.  41 

foundations  for  apparatus,  used  exclusively  for  the  generation  of 
steam.  If  the  boiler  plant  equipment  is  housed  in  one  of  the  general 
works  buildings,  the  repairs  to  such  buildings  will  be  apportioned  so 
as  to  charge  to  this  account  the  proper  proportion  of  the  total  cost  of 
repairs  to  such  jointly  occupied  buildings. 


I.  POWER. 

(F.)    Power  Gas  Production    (Apportionment  Account). 

Gas  Proflucer  Operating  Labor. 

Charge  this  account  with  all  operating  labor  engaged  in  the  pro- 
duction of  power  gas,  including  the  handling  of  fuel  from  the  storage 
pile  to  the  gas  generators  building  and  handling  of  residuals  from 
said  building  to  the  point  where  residuals  are  placed  when  removed 
from  the  building.     Exclude  maintenance  labor. 


Gas  Producer  Fuel. 

Charge  this  account  with  the  cost  of  all  fuel  used  for  producing 
gas  for  power  purposes  at  the  cost  f.  o.  b.  point  of  delivery  at  the 
plant  for  storage  and  crediting  the  appropriate  Stock  Account  with 
the  fuel  as  used. 


42  Railroad  Commission  of   Wisconsin. 

(ias  Pioducei*  Water. 

Charge  this  account  with  the  cost  of  all  water  used  in  the  produc- 
tion of  gas  for  power  purposes.  If  water  is  purchased,  charge  at  the 
contract  or  meter  rate.  If  water  is  pumped  by  the  accounting  utility, 
charge  here  the  cost  of  pumpage. 


Miscellaneous  Gas  Producer  Supplies  and  E.\i>enses. 

Charge  this  account  with  the  cost  of  all  operating  supplies  and  ex- 
penses incurred  in  the  production  of  gas  for  power  purposes  not 
chargeable  to  any  of  the  preceding  gas  power  production  operating 
accounts.      Exclude  maintenance  supplies. 


Maintenance  of  Gas  Producers  and  Gas  Producer  Equipment. 

Charge  this  account  with  the  expense  of  all  labor  and  material  in- 
curred in  repairing  apparatus  used  for  the  production  of  gas  to  be 
used  for  power  purposes  in  the  generation  of  electric  energy.  Also 
charge  with  the  cost  of  repairing  gas  conductor  and  exhaust  pipe  and 
other  auxiliary  gas  producer  apparatus.  This  includes  producers, 
economizers,  regenerators,  vaporizers,  steam  injectors,  scrubbers, 
exhauster  outfits,  cells,  specially  provided  boilers  and  pumps,  flues 
and  pipe,  blower  engines,  holders,  and  all  similar  auxiliary  equip- 
ment. 

Note: — This  account  is  inclndod  in  tlio  account  Mninicnance  of  Gaft  Proiliirrr 
Equipment  in  class  B. 

Note: — Tliis  account  is  included  in  the  account  Mainiouincc  of  (las  Producer 
Equipnirnt,  Buihlinyx.  Vurtiircs  avd  (tiouniU  in  class  C. 


Uniform  Accounts — Electric  Utilities.  43 

Maintenance  of  Coal  and  Ash  Handling  Equipment. 

Charge  this  account  with  the  expense  of  all  labor  and  material  in- 
curred in  repairing  coal  and  ash  conveyors  in  the  power  gas  produc- 
tion plant,  embracing  trolley  and  cable  towers,  crushers,  belt  links, 
wheels,  chutes  and  gates,  conveyor  cars,  winches,  motors,  buckets, 
shafts,  chains,  etc. 

Note: — This  account  is  included  in  the  account  Mitintenanve  of  Gas  Producer 
Equipment  in  class  B. 

Note: — This  account  is  included  in  the  account  Mnintcnance  o/  (Sufi  Producer 
Equipment,  Buildings,  Fixtures  and  Grounds  in  class  C. 


Maintenance  of  Gas  Producer  Buildings,  Fixtures  and  Grounds. 

Charge  to  this  account  the  expense  of  all  labor  and  material  in- 
curred in  repairs  to  buildings,  fixtures  and  grounds,  including  perma- 
nent foundations  for  apparatus,  used  exclusively  for  the  production 
of  power  gas  to  be  used  in  the  generation  of  electric  energy.  If  the 
gas  producer  apparatus  is  housed  in  one  of  the  general  power  plant 
buildings,  the  repairs  to  such  buildings,  fixtures  and  grounds  will 
be  apportioned  so  as  to  charge  to  this  account  the  proper  proportion 
of  the  total  cost  of  repairs  to  such    jointly   occupied   buildings. 


I.  POWER. 

((f.)Ele<'li*ic  IN)\ver  (Apportionment  ^^ccount). 

Electric  I'tilhy  Proportion  of  Total  Pow^r. 

Charge  this  account  with  the  proper  proportion  of  the  total  cost  of 
electric  power  generated.     This  account  will  be  raised  by  those  plants 


44  Railroad  Commission  of  Wisconsin. 

operating  two  or  more  utilities  using  electric  energy.  In  such  cases 
the'  power  accounts  as  prescribed  will  be  opened,  the  entire  group  of 
such  accounts  being  regarded  as  an  apportionment  account  and  the 
total  cost  of  power  will  be  apportioned  over  the'  several  utilities  mak- 
ing a  demand  for  power,  charging  to  this  account  the  proportion  of 
the  total  cost  of  power  generated  properly  chargeable  to  the  electric 
utility. 


II.  TRANSMISSION  AND  TRANSFORMATION. 

Inspecting  and  Patrolling  Transmission  System. 

Charge  this  account  with  all  labor  engaged  in  inspecting  and 
patrolling  the  transmission  system  between  the'  high  tension  switch- 
board at  the  point  of  generation  to  the  sub-stations  or  transformer 
stations,  including  the  testing  of  the  line.  Exclude  maintenance 
labor. 

Note: — This  account  is  included  in  the  account  Opcvation  of  Transmission  and 
Transformation  System  in  class  C. 


Sub-Station  and  Transformer  Station  Operating  Labor. 

Charge  to  this  account  the  cost  of  all  operating  labor  employed  in 
the  superintendence  and  operation  of  sub-stations  and  transformet* 
stations,  including  salaries  and  wages  of  regulators,  brushmen  and 
other  employes  engaged  in  operating  the  electric  equipment,  also 
the  wages  of  clerks,  janitors,  watchmen,  etc.,  at  such  sub-stations 
and  transformer  stations. 

Note: — This  account  is  included  in  the  account  Operation  oj  Transmission  and 
Transformation  System  in  class  C, 


Uniform  Accounts — Electric  Utilities.  45 

Sub-station  and  Transformer  Station  Supplies  and  Expenses. 

Charge  this  account  with  the  cost  of  all  operating  supplies  con- 
sumed and  expenses  incurred  in  connection  with  the  operation  of 
sub-stations  and  transformer  stations,  such  as  rent,  light,  heat,  hand 
tools,  waste,  wipers  and  similar  items.  Charge  also  with  the  cost  of 
telephones,  stationery,  etc.,  if  it  is  desired  to  distribute  such  ex- 
penses, j     i  •  il^!*i 

NoTK  : — This  account  is  iuclndod  in  the  account  Operation  of  Transmission  and 
Transformation  System  in  class  C. 


Maintenance  of  Transmission  System. 

Charge  to  this  account  the  expense  of  all  labor  and  material  in- 
curred in  making  repairs  to  the  transmission  system.  This  includes 
repairs  and  renewals  of  underground  transmission  conduits,  man- 
holes, sewer  connections,  sewer  traps,  and  paving;  replacement  and 
renewal  of  poles,  painting  poles,  removing  and  resetting  poles,  re- 
pairing poles  and  pole  fixtures,  cross-arms,  insulator  pins,  insulatops. 
braces,  brackets  and  other  pole  fixtures  and  appliances;  guys  and 
other  supports  for  holding  poles,  towers  and  other  structures  in 
position;  also  replacement  and  renewal  of  towers,  painting  towers, 
repairs  to  towers  and  other  appliances  for  supporting  the  overhead 
transmission  system  and  the  replacement  and  renewal  of  transmission 
conductors  between  the  generating  plant  and  the  sub-station.  The  cost 
of  maintaining  poles,  towers  and  other  supporting  fixtures  which 
carry  both  transmission  and  distribution  conductors  should  be  ap- 
portioned between  this  account  and  the  account  Maintenance  of  Over- 
head Distridution  System  or  Maintenance  of  Underground  Distribution 
System  as  determined  by  the  nature  of  the  conductor. 

Note: — This  account  is  included  in  the  account  MdUitmouir  nf  Trnti.<iiniftsiiin 
and  Transformation  System  in  class  C. 


46  Railroad  Commission  of  Wisconsin. 

Maintenance  of  Sub-Station  and  Ti'ansfornier  Station  Equipment. 

Charge  to  this  account  the  expense  of  all  labor  and  material  in- 
curred in  repairing  apparatus  in  the  sub-stations  and  transformer 
stations,  including  transformers,  boosters,  rotary  converters,  motor  • 
generator  sets,  station  cables,  switchboards  and  instruments,  station 
terminal  boards,  etc. 

Note: — This  account  does  not  include  the  cost  of  repairing  storage  battery 
equipment.    . 

Note:- -This  account  is  included  in  the  account  Miiiutcnance  of  Traufiniisfiifm 
and  Transformation  System  in  class  C. 


Maintenance  of  Sub-Station  and  Transformer  Station  Buildings,  Fix- 
tures and  Grounds. 

Charge  this  account  with  the  expense  of  all  labor  and  material  in- 
curred in  repairing  sub-station  and  transformer  station  buildings,  fix- 
tures and  grounds,  together  with  all  permanent  fixtures  therein  and 
appurtenant  thereto,  including  work  on  streets,  drives,  sidewalks, 
vaults,  pits,  sheds  and  permanent  foundations  of  apparatus. 

Note  : — This  account  is  included  in  the  account  Maintenance  of  Transiiii.saion 
and  Transformation  System  in  class  C. 


III.   STORAGE. 

Storage  Battei*y  Operating  Labor. 

Charge  this  account  with  the  cost  of  all  operating  labor  employed 
in  the  superintendence  and  operation  of  storage  batteries,  including 
wages  of  clerks,  inspectors,  testers,  battery  men,  etc.,  and  labor  in- 
cident to  the  operation  of  boosters.     Exclude  maintenance'  labor. 

Note  : — This  account  is  included  in  the  account  Operation  of  Storage  Battery 
in  class  C. 


Uniform  Accounts — Electric   Utilities.  47 

storage  Battery  Supplies  and  Expenses. 

Charge  this  account  with  the  cost  of  all  storage  battery  operating 
supplies  and  expenses,  embracing  such  items  as  acid  and  distilled 
water  used  in  the  storage  battery  cells,  soda,  sponges,  brooms,  waste, 
rags,  hydrometers,  thermometers,  automatic  cell  fillers,  brushes  for 
boosters  and  compensators,  etc.      Exclude  maintenance  supplies. 

Note: — This  account  is  includod  in  Iho  nrconnf  Oitrnilian  of  filitniuf  Udlloii 
in  class  C. 


Maintenance  of  Storage  Battery  Equipment. 

Charge  this  account  with  the  expense  of  all  labor  and  material  in- 
curred in  repairing  storage  battery  equipment,  as  storage  battery 
tanks,  switches,  regulating  apparatus,  boosters,  compensators,  re- 
newal or  worn  out  cells,  including  diaphragms,  negative  and  positive 
plates,  lead  in  strip,  spelter,  dry  boards,  tin  bands,  sheet  lead,  glass 
plates,  glass  covers,  hydrogen  generators,  jumpers,  clamps,  lamp 
black  and  items  of  a  similar  nature. 

NOTK  : — This  account  is  included  in- the  account  Maiulrnnncc  of  fUnraf/r  liar- 
iery  in  class  C. 


Maintenance  of  Storage  Battery  Buildings,  Fixtures  and  Grounds. 

Charge  to  this  account  the  expense  of  all  labor  and  material  in- 
curred in  repairing  buildings,  fixtures  and  grounds  used  exclusively 
for  storage  battery  purposes.  If  the  storage  battery  is  housed  in 
one  of  the  general  power  plant  buildings  or  in  the  sub-station  or 


48  Railroad  Commission  of  Wisconsin. 

transformer  station  buildings,  the  repairs  to  such  buildings,  fixtures, 
and  grounds  will  be  apportioned  so  as  to  charge  to  this  account  the 
proper  proportion  of  the  total  cost  of  repairs  to  such  jointly  occupied 
buildings. 

Note  : — This  account  is  incliulod  in  tlio  account  Mainicnance  of  Fiiorane  Bat 
iery  in  clasps  C. 


IV.  DISTRIBUTION. 

Labor  Inspecting,  Removing  and  Resetting  Transformers. 

Charge  this  account  with  all  labor  employed  in  removing  and  re- 
setting transformers,  either  on  the  premises  of  the  consumer  or  on 
poles  adjoining  such  premises,  and  all  inspection  of  transformers  and 
their  replacement  in  the  course  of  their  periodical  test  and  inspec- 
tion.    Exclude  maintenance  labor. 

Note  : — The  cost  of  the  original  setting  of  each  transformer  will  be  charged 
to  the  construction  account  Transformers. 

Note  :— This  account  Is  included  in  the  account  Distribution  Si/slcin  Operat- 
ing Labor  in  class  B  and  class  C. 


liabor  Removing  and  Resetting  Meters. 

Charge  to  this  account  all  labor  employed  in  removing  and  reset- 
ting meters  on  the  premises  of  consumers  and  placing  meters  in  the 
course'  of  regular  and  periodical  inspection  of  meters.  Exclude 
maintenance  labor. 

Note  : — The  cost  of  the  original  setting  of  each  meter  will  be  charged  to  the 
construction  account  Meters,  if  such  is  the  policy  of  the  accounting  utility. 

Note: — This  account  is  included  in  the  account  Distribution  System  Operat- 
ing Labor  in  class  B  and  class  C. 


Uniform  Accounts — Electric  Utilities.  49 

Labor  Iiisi>€Cting  and  Testing  Meters. 

Charge  this  account  with  all  labor  employed  in  testing  and  inspect- 
ing meters  both  on  the  premises  of  consumers  and  in  the  meter  shop 
of  the  utility.     Exclude  maintenance  labor. 

Note: — This  account  is  inchidccl  in  tlic  a<-c«nint  liiHlrihiiiUtii  Siiftlmi  Ojterat- 
infj  Labor  in  class  B  and  class  C. 


Miscellaneous  Distribution  System  Operating  Labor. 

Charge  this  account  with  all  operating  labor  employed  in  the  dis- 
tribution system  not  chargeable  to  any  of  the  preceding  operating 
labor  accounts.     Exclude*  maintenance  labor. 

Note: — This  account  is  included  in  the  account  Disti  ihution  System  Operat- 
ing Labor  in  class  B  and  class  C. 


Meter  Department  Supplies  and  Expenses. 

Charge  this  account  with  all  supplies  consumed  and  expenses  in- 
curred in  connection  with  the  operation  of  the  meter  department. 
Tools  used  in  this  department,  together  with  the  repairs  upon  the" 
same,  will  be  charged  to  this  account  unless  such  tools  are  included 
in  the  tangible  capital  of  the  utility.  Expenses  such  as  light,  fuel, 
supplies,  retit,  and  electricity  used  for  operating  machinery  and  for 
4 


50  Railroad  Commission  of  Wisconsin. 

testing  in  this  department,  and  other  similar  items,  will  be  charged 

to  this  account.     This  account  will  embrace  all  meter  expense's   not 

included  in  the  meter  labor  accounts  and  the  account  Maintenance  of 

Meters.     Exclude  maintenance  supplies. 

Note  : — This  account  is  incliirtod  in  the  account  Distiihiilion  Sifftleni  Supplirn 
and  Ej-pc)}fieft  in  class  D  and  class  C 


Miscellaiieoiis  Distribution  System  Supplies  and  Expenses. 

Charge  this  account  with  the  cost  of  all  supplies  consumed  and 
expenses  incurred  in  connection  with  the  operation  of  the  distribu- 
tion system  and  not  chargeable  to  any  of  the  preceding  distribution 
operating  accounts.  There  will  be  charged  to  this  account  the  cost 
of  maps  and  records,  distribution  office  supplies  and  expenses  and 
distribution  office  rent,  where  such  expense  is  directly  chargeable. 
Exclude  maintenance  supplies. 

NOTK  : — This  account  is  included  in  the  account  Distribiilion  Sj/steiii  i^iippliex 
and  Eirpcnses  in  class  B  and  class  C. 


Maintenance  of  Overhead  Distribution  System. 

Charge  to  this  account  all  expenditures  for  repairs  and  renewals 
of  overhead  distribution  system,  including  labor,  materials,  tools  and 
expenses.     This  embraces  replacement  and  renewal  of  poles,  paint- 


Uniform  Accounts — Electric   Ttiuties.  51 

ing  poles,  removing  and -resetting  poles,  repairing  poles,  pole  fixtures 
and  appliances,  including  cross-arms,  insulators,  insulator  pins 
braces,  brackets  an  other  pole  fixtures  and  appliances;  guys  and 
other  supports  for  holding  poles,  towers  or  other  structures  in  posi- 
tion; also  replacements  and  renewals  of  towers  and  painting  towers. 
Repairs  to  towers  or  other  structures  or  appliances  for  supporting 
fixtures  which  carry  both  transmission  and  distribution  conductors 
should  be  apportioned  between  this  account  and  the  account  Main- 
tenance of  Transmission  System. 

Note: — This  account  is  included  in  the  account  Mnintenanre  of  Disfrihiilion 
F^listem  in  class  B  and  class  C. 


Maintenance  of  Underground  Distribution  System. 

Charge  to  this  account  all  expenditures  for  repairs  and  renewals  of 
underground  distribution  system,  including  labor,  materials,  tools  and 
expenses.  This  includes  repairs  and  renewals  of  underground  distribu- 
tion system  conduits,  manholes,  sewer  connections,  sewer  traps  and 
paving;  repairs  and  renewals  of  underground  distribution  system  con- 
ductors; repairs  and  renewals  of  underground  tube  system,  including 
coupling  boxes,  tubing,  junction  boxes,  manholes  and  paving  in  con- 
nection therewith;  also  repairs  or  renewals  of  underground  distribu- 
tion system  sefvice  connections.  The  cost  of  maintaining  conduits 
which  carry  both  transmission  system  conductors  and  distribution 
system  conductors  should  be  apportioned  between  this  account  and 
the  account  Maintenance  of  Transmission  System. 

Note: — This  account  is  Included  in  the  account  JfotH/e/i  am  re  of  Dislrihulion 
Sifslrin  in  class  R  and  class  C. 


52  Railroad  Commission  of  Wisconsin. 

Maintenance  of  Transformers.  • 

Charge  this  account  with  the  expense  of  all  labor  and  materials  in- 
curred in  maintaining  transformers,  including  renewing  oil,  re'paint- 
ing,  rewinding  and  repairs  to  switches  and  transformer  devices  which 
are  the  property  of  the  utility  on  the  consumers'  premises. 

Note: — This  account  is  inoludod  in  the  account  Maintenance  of  Disirihiition 
Fti/sfcm  in  class  C. 


Maintenance  of  Meters. 

Charge  this  account  with  the  expense  of  all  labor  and  materials  in- 
curred in  repairing  meters  in  the  distribution  system,  including  read- 
justing and  painting  old  meters,  new  meter  parts,  new  jewels,  clean- 
ing meters,  and  changing  meters  for  routine  tests. 


V.  CONSUMPTION. 

Trimming  and  Inspecting  Lamps. 

Charge  this  account  with  the  labor  of  trimming  and  inspecting  all 
arc  lamps  operated,  patrolling  arc  lamp  circuits,  inspecting  incan- 
descent lamps  operated,  locating  opeli  circuits,  crosses  on  circuits, 
and  other  lamp  operating  labor.     Exclude  maintenance  labor. 

Note  : — Where  the  contracts  under  which  lamps  arc  being  operated  require 
the  utility  to  inspect  and  trim  such  lamps,  entries  to  this  account  shall  be  made 
in   such   a,  manner  as  to   permit   of   their   classification    in   order   to   show    the 


Uniforat  Accounts — Electric  Utilities.  53 

following  two  items  which  will  bo  called  for  in  the  annual  report  to  tiic 
Railroad  Commission  : 

a.   Trimming  and  Inspectinrj  Commercial  Lamps. 

h.  Trimmino  and  Inspecting  Municipal  Contract  Lamps. 

Where  the  expenses  chargeable  to  this  account  are  not  directly  assignable  lo 
either  of  the  two  subdivisions,  such  total  unassignable  amount  shall  be  appor- 
tioned over  the  two  subdivisions  upon  the  lamp-hour  basis. 


Lamp  Supplies. 

Charge  this  account  with  all  operating  supplies  and  materials  used 
in  connection  with  the  operation  of  arc  lamps.  This  includes  the 
cost  of  carbons,  globes,  waste,  reflectors,  ropes  and  cables  for  sup- 
porting lamps,  pulleys,  etc.,  crediting  Lamps  and  Lamp  Supplies  stock 
account  with  material  used. 

Note: — Where  the  conlracts  under  which  lamps  are  operated  require  the 
utility  to  furnish  such  lamp  supplies,  entries  to  this  account  shall  be  made  in 
such  a  manner  as  to  pi^rmit  of  their  classification  in  order  to  show  the  following 
two  items  which  will  be  called  for  in  the  annual  report  to  the  Railroad 
Commission  : 

a.  Commercial  Lamp  Supplies. 

1).  Municipal  Contract  Lamp  Supplies. 

Where  the  expenses  chargeable  to  this  account  arc  not  directly  assignable  <o 
either  of  the  two  subdivisions,  such  total  unassignable  amounts  shall  be  apportioned 
over  the  two  subdivisions  upon  the  lamp-hour  basis. 


Iiieanclevsceiit  Lamp  Renewals. 

Charge  this  account  with  the  cost  of  renewal  of  incandescent  and 
Nernst  lamps  on  consumers'  premises  and  also  renewing  such  lamps 


54  Railroad  Commission  of  Wisconsin. 

included  in  the  contract  for  municipal  lighting.  Also  include'  the 
cost  of  photometering  incandescent  lamps.  Credit  Lamps  and  Lamp 
Supplies  stock  account  with  lamps  renewed. 

Note: — Where  the  contracts  under  which  such  lamps  avo  operated  require 
the  utility  to  renew  such  lamps,  entries  to  this  account  shall  he  made  in  such 
a  manner  as  to  permit  of  their  classification  in  order  to  show  the  followinj;? 
two  items  which  will  be  called  for  in  the  annual  report  to  the  Railroad  Com- 
mission : 

a.   Comincrcial  Ttu-nn<lrsreiit  TjUiiii)  Rciicirals. 

J).  Municipal  Contract  Jncautlcficciit  Lamp  Rcuewalfi. 

Where  the  expenses  charffcable  to  this  account  are  not  directly  assij,'nable  to 
either  of  the  two  subdivisions,  such  total  unassignable  amounts  shall  be  apportioned 
over  the  two  subdivisions  upon  the  lamp-hour  basis. 


Miscellaneous  Consuniption  Supplies  and  Expanses. 

Charge  this  account  with  the  cost  of  all  supplies  and  expenses  inci- 
dent to  the  consumption  and  utilization  of  electric  energy  not  charge- 
able to  any  of  the  preceding  accounts  or  to  the  succeeding  account. 
Customers'  Premises  Expenses.  This  will  include  the  cost  of  setting 
and  removing  arc  lamps,  incandescent  lamps  and  fixtures  installed 
in  streets,  alleys,  parks,  public  grounds,  etc.,  but  not  the  original 
installation  in  case'  such  cost  is  included  in  tangible  capital. 

Note: — Where  contracts  require  the  utility  to  inspect  and  operate  upon  a 
specified  basis,  the  entries  to  this  account  shall  be  made  in  such  a  manner  as 
to  permit  of  their  classification  in  order  to  show  the  following  two  items  which 
will  be  called  for  in  the  annual  report  to  the  Railroad  Commission  : 

a.  Miscellaneous   Commercial   Coiisiinrption    Supplies   and   Expenses. 

h.  Miscellaneous  Municipal   Contract   TAnhling  Supplies  and   Ejcpcnses. 

Where  the  expenses  chargeable  to  this  account  are  not  directly  assignable  to 
either  of  the  two  subdivisions,  such  total  unassignable  amount  shall  l)e  appor- 
tioned over  the  two  subdivisions  upon  the  lamp-honr  basis. 


Uniform  Accounts — Electric  Utilities.  55 

Customers'  Premises  Expenses. 

Charge  to  this  account  all  expenditures  made  in  connection  with 
maintaining  the'  efficiency  of  customers'  installations  on  their  prem- 
ises for  which  no  charge  is  made  to  the  customers.  This  should  in- 
clude expenses  incurred  in  investigating  complaints,  changing  meters 
for  request  tests,  placing  and  testing  meters  on  customers'  premises, 
inspecting  and  testing  new  wiring  and  fixtures,  wiring  customers' 
premises,  repairing  wiring  and  fixtures,  inspecting,  cleaning  and  re- 
pairing electrical  appliances  on  consumers'  premises,  and  similar 
items  of  expense. 


Maintenance  of  Lamps. 

Charge  this  account  with  the  expense  of  all  labor  and  supplies  in- 
curred in  the  repair  and  renewals  of  lamps  and  lamp  equipment 
This  includes  the  cost  of  removing  lamps  and  lamp  equipment,  repair- 
ing and  renewals  of  lamps  in  the  utility's  repair  shop,  readjusting 
lamps  and  lamp  equipment,  renewal  of  defective  parts,  renewal  of 
cut-outs,  repairs  and  renewal  of  mast-arms,  hangers,  etc.,  replace- 
ment an  renewal  of  lamp  poles,  painting  lamp  poles,  straightening 
lamp  poles,  etc. 

NoTio  : — Wlioro  contracts  nMniirc  the  utility  to  maintain  such  lanins.  entries  to 
this  account  shall  he  made  in  such  a  manner  as  to  |>»>vmit  of  their  dassilication 
in  order  to  show  the  followinj:  two  items  wliich  will  ho  called  for  in  tlu*  animal 
report  to  the  Railroad  commission  : 

a.  Maintcuavce  of  Cotnmcrcial  Laiuim. 

h.  Mainicnauce  of  Municipal  Contract  Ijanips. 

Unassignable  items  will  be  apportioned  upon  the  lamp-hour  basis. 


56  Railroad  Commission  of  Wisconsin. 


A  I.   COMMERCIAL. 

Collection  Salaries  and  Commissions. 

Charge  this  account  with  all  salaries  of  the  collection  department 

employes  from  the  taking  of  applications  for  electric  service  to  the 

depositing  of  proceeds  from  collection  in  the  bank.     This  includes 

not  only  the  salaries  of  employes  whose  entire  time  is  engaged  in  the 

collection  department,  but  the  proper  proportion  of  the  salaries  of 

employes  who  are  partly  engaged  in  other  departments.     Charge  also 

with  fees  and  commissions  paid  for  collecting  bills. 

Note  : — This  account  is  included  in  tbe  account  Collection  Expenses  in  class  B. 
Note  : — This  account  is  included  in  the  account  Commercial  Expenses  in  class  C. 


Keading  Meters  and  Delivering  Bills. 

Charge  this  account  with  all  salaries  and  wages  of  meter  readers 
and  employes  engaged  in  delivering  bills  for  electric  current. 

Note  : — This  account  is  included  in  the  account  Collection  Expenses  in  class  Ti. 
Note  : — This  account  is  included  in  the  account  Commercial  Expenses  in  class  C. 


Collection  Supplies  and  Exi>enses. 

Charge  this  account  with  all  supplies  and  expenses  of  the  electric 
utility  collection  office,  not  otherwise  provided  for,  including  supplies 
and  expenses  of  outside  collectors  and  meter  readers.     Stationery, 


Uniform  Accounts — Electric  Utilities.  57 

stamps,  etc.,  and  surety  bonds  of  collection  department  employes  will 
also  be  charged  to  this  account  if  it  is  desired  to  distribute  such  ex- 
penses. 

NOTK  : — Thisaccount  is  included  in  the  account  CoUeciiun  J^-hxiihcs  in  class  P.. 

Note  : — This  account  is  included  in  the  account  Commercial  JJ.ipenxfs  in  cljiss  C. 


Uncollectible  Accounts   (Reserve  Charge). 

Charge  to  this  account  each  month,  making  a  corresponding  credit 
to  the  Uncollectible  Accounts  Reserve,  an  amount  which  is  estimated 
by  its  uniform  application  throughout  the  year  will  yield  to  such  re- 
serve fund  an  amount  sufficient  to  cover  all  accounts  for  electrical 
energy  which  become  uncollectible  and  are  charged  to  the  reserve  ac- 
count because  of  the  retnoval  of  the  debtor  beyond  the  jurisdiction 
of  the  state,  the  operation  of  the  Statute  of  Limitations,  discharge  in 
bankruptcy,  or  for  any  other  sufficient  reason  after  diligent  effort  to 
collect. 

Note  :— ^This  account  is  included  in  the  account  Collection  Expenses  In  class  D. 

Note  : — This  account  is  included  in  the  account  Commercial  Ejpenses  m  class  C. 


I*roin()ti()n  of  Business  Salaries  and  Commissions. 

Charge  this  account  with  the  salaries  and  wages  of  all  employes 
whose  services  are  devoted  to  the  promotion  and  extension  of  the" 
electric  utility  business,  including  canvassers,  solicitors,  demon- 
strators, distributors  of  circulars,  and  advertising  material;  also 
commission  paid  to  canvassers,  solicitors  and  dealers  for  the  intro- 
duction and  sale'  of  electrical  appliances,  etc. 

Note  : — This  account  is  included  in  the  account  Commercial  Ejpenses  in  class  C. 


58  Railroad  Com  mission  of  Wisconsin. 

Promotion  of  Business  Supplies  and  Expenses. 

Charge  to  this  account  the  cost  of  all  supplies  used  and  expenses 
incurred  by  the  promotion  of  business  department.  This  includes 
office  stationery  and  supplies,  if  distributed,  and  expenses  of  adver- 
tising in  newspapers  and  periodicals,  the  cost  of  advertising  by  means 
of  posters,  dodgers,  handbills,  circulars,  car  signs,  booklets  and  all 
related  expenses,  also  the  cost  of  materials  and  expenses  of  demon- 
stration and  exhibitions. 

Note  :— This  account  does  not  include  any  expenses  incurred  for  increasinj; 
the  sale  of  residuals,  which  expenses  will  be  charged  to  the  appropriate  rfesidiinls 
Expense  Account. 

.  Note  : — This   account   is   included   in   the   account  rroniotion    of  BKsiness   Ex- 
penses in  class  B. 

Note  : — This  account  is  included  in  the  account  Couniierdal  ILrpciifies  in  class  C. 


VII.  GENERAL. 

Salaries  of  General  Officers. 

Charge  this  account  with  the  salaries  of  general  officers  including 
the  president,  vice-presidents,  secretary,  treasurer,  comptroller, 
auditor,  general  manager,  and  all  other  officers  whose  jurisdiction 
extends  over  the  entire  business  and  whose  services  are  not  charge- 
able to  any  particular  department. 

Note  : — This  account  is  included  in  the  account  (Icnrrtil  Office  Sntaries  in 
class  B  and  class  C. 


Uniform  Accounts — Electric  Utilities.  59 

Salaries  of  Cieiieral  Office  Clerks. 

Charge  this  account  with  the  salaries  of  all  clerks  and  assistants 
connected  with  the  general  offices,  except  such  as  may  be  directly  en- 
gaged in  other  departments,  in  which  case  their  compensation  should 
be  charged  to  such  department  directly.  Where  general  office  clerks 
also  perform  services  for  other  departments,  their  compensation  will 
be  apportioned  accordingly  and  charged  to  the  respective  depart- 
mental accounts. 

Note: — Tliis  acoounl  is  iiHliidt'd  in  the  account  (lencnil  Offtcr  Snlar'Hff  in 
class  B  and  class  C. 


(Jeneral  Office  Rent. 

Charge  this  account  with  all  rent  paid  for  general  offices. 
Note  : — This  account   is   included   in   the  account  General   Office  i^iipi)lies  and 
Erpevses  in  class  B  and  class  C. 


Miscellaneous  General  Office  Supplies  and  Expenses. 

Charge  this  account  with  the  cost  of  all  office  supplies  and  ex- 
penses, newspapers  and  periodicals,  messenger  and  janitor  service, 
directories,  telegrams,  exchange  on  remittances,  etc.  Charge  also 
with  the  cost  of  books,  stationery,  telephone,  etc.,  if  it  is  desired  to 
distribute  such  expenses. 

Note  : — This  account  is  included  in  tho  account  (Jeueral  Office  Siipi)lie.<i  and 
Expenses  in  class  B  and  class  C. 


60  Railroad  Commission  of  Wisconsiin!. 

Liaw  Expenses — General. 

Charge  to  this  account  all  law  expenses  except  those  incurred  in 
connection  with  the  defense  and  settlement  of  injury  and  damage 
claims.  Charge  with  salaries  and  expenses  of  counsel,  solicitors  and 
general  attorneys,  their  clerks  and  attendants,  etc.  Charge  also 
with  the  cost  of  law  books,  printing  briefs,  legal  forms,  testimony, 
reports,  fees  and  retainers  of  general  counsel  and  attorneys,  court 
costs,  and  payments  of  specific  notarial  and  witness  fees,  expense  of 
taking  depositions  and  other  general  law  and  court  expenses.  Ex- 
penses of  arbitrators  of  disputed  points  will  also  be"  charged  to  this 
account. 

Note  : — Salaries,  foes  and  retainers  of  counsel  and  attorneys  engaged  in  the 
defense  and  settlement  of  injury  and  damage  suits  will  be  charged  to  the  account 
Injuries  and  Damages. 

Note  : — ^This  account  is  included  in  the  account  Miscellaneons  General  Expenses 
in  class  C. 


Miscellaneous  General  Expenses. 

Charge  this  account  with  the  cost  of  all  miscellaneous  general  ex- 
penses, embracing  such  items  as  publishing  annual  reports  in  news- 
papers, advertising  notices  of  stockholders'  meetings,  dividend  notices 
and  other  corporate  and  financial  notices  of  a  general  character; 
traveling  expenses  of  the  general  ofl^cers  and  others  connected  with 
the  general  office,  association  dues,  expenses  attending  conventions 
and  meetings;  subscriptions,  donations  and  gratuities;  fees  of 
transfer  agents,  registrars  of  stock  and  fiiscal  agents;  directors'  fees, 
and  contingent  expenses  of  management  not  otherwise  provided  for. 


Uniform  Accounts — Electric  Utilities.  61 

Railroad  Commission  Expenses. 

Charge  this  account  with  all  fees,  retainers  and  expenses  of  coun- 
sel, solicitors,  attorneys,  clerks,  attendants,  expert  witnesses,  and 
others  whose  services  are  secured  in  the  defense  and  prosecution  of 
all  petitions  and  other  transactions  before  the  Railroad  Commission 
of  Wisconsin.  Expenses  which  are  made  necessary  by  rules,  regu- 
lations and  orders  of  the  Commission,  as  improvement  of  service,  ad- 
ditional inspection,  etc.,  will  not  be  charged  to  this  account,  but  to 
the  appropriate  departmental  operating  expense  account. 

Note  : — This  account  is  included  in  the  account  Miscellaneous  General  Ejpenses 
in  class  C.  ' 


Maintenance  of  General  Office  Equipment. 

Charge  this  account  with  the  expense  of  all  labor  and  material  in- 
curred in  the  repair  of  the  general  office  equipment,  including 
furniture  and  furnishings,  office  apparatus  and  appliances. 

Note: — This  account  is  included  in  tlio  account  Mainienance  of  General  Office 
Equipment,  Duihlinfjs,  Fia-tures  and  (J rounds  in  class  C. 


Maintenance  of  General  Office  Buildings,  Fixtures  and  Grounds. 

Charge  this  account  with  the  expense  of  all  labor  and  material  in- 
curred in  the  repair  of  the  general  office  buildings,  fixtures  and 
grounds,  including  elevators,  vaults,  heating  and  lighting  fixtures, 
and  appurtenant  sidewalks,  lawns,  fences,  drives,  etc. 

Note  : — This  account  is  included  in  the  account  Maintenance  of  General  Office 
Equipment^  Buildings,  Fixtures  and  Grounds  in  class  C. 


62  JxAiLKOAD  Commission  of  Wisconsin. 


VIII.     rXDISTRIIUTKD. 

The  undistributed  accounts  included  in  this  group  may  be  treated 
as  ledger  accounts  and  the  total,  charges  so  shown  in  the  annual  re- 
port to  the  Railroad  Commission,  or  the  reporting  utilities  may  dis- 
tribute the  total  of  the  accounts  over  certain  of  the  other  depart- 
mental operating  expense  accounts,  charging  the  latter  with  such 
proportions  of  the  total  of  each  undistributed  account  as  appears  rea- 
sonable and  just  in  the  premises.  Whenever  these  accounts  are  dis- 
tributed over  the  accounts  for  whose  benefit  the  expenses  have  been 
incurred,  the  details  of  such  clearing  operations  shall  be  reported  in 
the  annual  report  to  the  Railroad  Commission,  showing  the  total  of 
each  of  the  distributed  accounts,  the'  accounts  into  which  they  were 
closed,  together  with  the  amount  closed  into  such  accounts,  in  order 
that  such  amounts  may  be  deducted  by  the  Railroad  Commission  for 
purposes  of  analytical  comparison. 


Injuries  and  Damages. 

Charge  this  account  with  all  damages  to  or  destruction  of  property 
other  than  that  owned  by  the  utility,  charging  with  the  cost  of  re- 
storing the  property  less  Insurance  or  legaK  damages  allowed,  and 
with  all  expenses  incident  to  injury  and  death  to  employes  and  other 
persons  for  whose  injury  or  death  the  utility  is  held  liable  or  in  the 
settlement  of  which  claim  allowances  are  made.  This  embraces  judg- 
ments for  damages  and  plaintiff's  court  costs;  proportion  of  salaries 
and  expenses  or  fees  of  physicians  and  surgeons,  expenses  of  under- 
takers, nurses  and  hospital  attendants;  medical  and  surgical  appli- 
ances; contributions  to  hospitals;  transportation  of  injured  persons; 
and  wages  and  salaries  paid  to  employes  while  disabled.  The'  sal- 
aries and  expenses  of  the  utility's  claim  agents,  adjusters,  and  their 
assistants,  will  be  charged  to  this  account.  The  compensation  of 
general  solicitors  and  counsel  of  the  utility  or  other  attorneys  while 
engaged    in   th^   defense   and   settlement   of    damage  suits   will   be 


Uniform  Accounts — Electric  Utilities.  63 

charged  to  this  account.  If  it  is  desired  to  open  an  Injuries  and 
Damages  Reserve  and  to  make  charges  against  operating  expenses  on 
account  of  the  injuries  and  damages  on  some  arbitrary  basis,  the 
amount  so  charged  shall  be  credited  to  the  account  Injuries  and 
IJamagt  s  Reserve,  and  the  actual  expenditures  for  the  purpose  above 
enumerated  shall  be  charged  against  such  reserve  account. 

Utilities  are  at  liberty  to  subdivide  this  account  to  show  the  fol- 
lowing expenses: 

a.  Injuries  to  Persons. 

1).  Damages  to  Property. 

Where  such  subdivisions  are  not  made,  the  charges  to  this  account 
should  be  so  made  as  to  admit  of  their  separation  over  such  two  sab- 
divisions  when  called  for  by  the  Railroad  Commission. 

NoTK : — This  account  is  Included  in  tlic  account  (  iDlistribntctl  I-Jxijciihih  in 
class  C. 


Insurance. 

Charge  to  this  account  all  premiums  paid  to  insurance  companies 
for  fire,  casualty,  boiler,  fidelity,  burglar  and  all  other  insurance.  If 
it  is  desired  to  open  an  Insuranee  Reserve,  all  amounts  set  aside  for 
insurance  and  charged  against  operating  expenses  should  be  credited 
to  such  Insurance  Reserve. 

Note: — This  account  is  included  in  the  account  L  iKlishibufcd  IJxiH'nisift  in 
class  C, 


64  Kailk().\d  C0MMLS810N  OF  Wisconsin. 

stationery  and  Printing. 

Charge  to  this  account  all  expenses  for  stationery  and  printing, 
stationery  supplies  and  postage,  blanks,  books,  records,  etc.,  except 
as  hereinafter  provided  for.  The  cost  of  printing  briefs  and  other 
legal  papers  should  be  charged  to  the  account  Law  Expenses — General 
cr  Injuries  nnd  Damages. 

Note: — This  account  is  includotl  in  the  account  I'ndisti  ibiitvd  Kxiauacs  in 
class  C. 


Operation  of  Stores  Department. 

Charge  this  account  with  the  total  expense  incurred  in  operating 
the  utility's  stores  department,  including  salaries  and  wages  of  pur- 
chasing agent  and  his  staff,  stockkeeper  and  his  staff,  clerks  and 
other  employes  in  the  stock  rooms  and  storage  yards,  and  such 
expenses  as  store  room  and  store  yard  rent,  light,  heat,  etc. 

Note  :— This  account  is  included  in  the  account  I'ndistribulcd  Ej-pcufics  in 
class  C. 


Maintenance  of  Stores  Department  Equipment. 

Charge  this  account  with  all  labor  and  expenses  incurred  in  repair- 
ing any  equipment  of  the  storage  department  other  than  store  build- 
ings, fixtures  and  grounds.  Charge  with  the  cost  of  repairs  to 
loading  and  unloading  machinery,  cranes,  derricks,  hoists,  convey- 
ing apparatus,  etc. 

Note  : — This  account  is  included  in   the  account   Vndisirihuicd   Ej-pcnses   in 
class  C. 


rxiFORM  Accounts — ^Electric  Utilities.  65 

Maintenance  of  Stores  Department  Huildinss,  Fixtures  and  (irounds. 

Charge  this  account  with  all  labor  and  expenses  incurred  in  re- 
pairing stores  department  buildings,  fixtures  and  grounds,  includ- 
ing storehouses,  docks,  wharves,  coal  sheds,  etc. 

Note  : — This  account  is  included  in  the  account  I'lidisfi  ihiiicd  ivj/K-.-sv-.v  in 
class  C. 


Operation  of  Utility  F]<iuipnient. 

Charge  this  account  with  all  expenses  incurred  in  operating  utility 
equipnaent,  including  salaries  and  wages  of  stable  employes,  drivers, 
teamsters,  chauffeurs,  employes  operating  industrial  tramways  and 
other  utility  apparatus,  together  with  such  expenses  as  water  for 
stable  use,  feed,  bedding,  axle  grease,  blankets,  shoeing  horses,  ex- 
pense of  stabling,  gasoline,  kerosene,  and  other  equipment  supplies 
of  a  similar  character. 

Note: — This  account  is  included  in  the  account  I  lulixti  ihiitcil  IJxitriisc.^  in 
class  C. 


Maintenance  of  Utility  Equipment. 

Charge  this  account  with  the  expenses  of  all  labor  and  material  in- 
curred in  repairing  wagons,  drays,  trucks,  harnesses,  automobiles,  bi- 
cycles, motorcycles,  industrial  tramways  and  other  utility  equipment, 
and  cost  of  horses  purchased  to  replace  others  lost  by  death  or  worn 
out  in  service,  unless  it  is  the  policy  to  replace  horses  through  the 
Depreciation  Reserve. 

Note: — This  account  is  included  in  the  account  I  ndisi,  ihulol  H.iiiniftesi  ip 
class  C. 


66  Railroad  Commission  of  Wisconsin. 

Maintenance  of  Utility  Equipment  Buildings,  Fixtures  and  Grounds. 

Charge  this  account  with  all  labor  and  expenses  incurred  in  re- 
pairiijg  utility  equipment  buildings,  fixtures  and  grounds,  including 
etables,  barns,  utility  equipment  storage  structures,  stable  yards, 
fences,  etc. 

Note  : — This  account  is  jnc)udpd  in  tUo  accoimt  Vndiatnhuied  Expenses  in 
class  C. 


DEPRECIATION. 

Every  public  utility  shall  carry  a  proper  and  adequate  Depreciation 
Reserve  to  cover  the  full  replacement  of  all  tangible  capital  in  ser- 
vice. There  shall  be  opened  a  Depreciation  Account  to  which  shall 
be  charged  monthly,  crediting  the  Depreciation  Reserve,  an  amount 
equal  to  one-twelfth  of  the  estimated  annual  depreciation  of  the 
tangible  capital  in  service  of  the  utility,  or  as  near  that  amount 
as  the  finances  of  the  property  will  permit.  Tangible  capital  com- 
prises all  land  and  its  improvements  and  all  interest  in  land  the 
term  of  enjoyment  of  which  is  one  year  or  more  from  the  date  of 
grant,  buildings  and  structures  and  all  equipment  and  apparatus 
used  and  useful  in  the  generation,  distribution  and  sale  of  electric 
current  and  having  an  expectation  of  life  in  service  of  more  than 
one  year.  Hand  and  other  small  portable  tools,  because  of  their 
liability  to  loss  and  theft,  are  to  be  treated  as  part  of  the  operating 
expenses  of  the  year  in  which  they  were  purchased.  The  estimate 
here  required  shall  be  made  upon  a  rule  designed  to  effect  by  its 
uniform  application  during  the  life  of  the  tangible  capital  in  seT- 
vice,  a  charge  into  operating  expenses  of  the  total  original  cost 
of  such  capital,  less  its  salvage  or  scrap  value  upon  retirement. 

When  any  building,  structure,  machine,  facility  or  unit  of  equip- 
ment which  at  the  time  of  its  construction  or  installation  was  clas- 
sified as  tangible  capital  becomes  through  wear  and  tear  economic- 
ally irreparable,  the  substitute  therefor,  having  substantially  no 
greater  capacity  than  the  unit  for  which  it  was  substituted,  shall  be 
charged  to  the  Depreciation  Reserve  Account. 

When,  however,  the  building,  structure,  machine,  facility  or  unit 


Uniform  Accounts — Electric  Utilities.  67 

substituted  has  a  substantially  greater  capacity  than  that  for  which 
it  was  substituted,  the  cost  of  the  substitution  of  one  of  the  same' 
capacity  as  the  unit  replaced  shall  be  charged  to  the  Depreciation 
Reserve  Account,  and  the  remaining  cost  of  the  actual  substitution 
shall  be  charged  to  the  appropriate  Construction  and  Equipment  Ac- 
count.  The  details  of  the  deduction  on  account  of  Depreciation  and 
the  basis  thereof  will  be  called  for  in  the  annual  report  to  the  Rail- 
road Commissio-n. 


CONTINGENCIES  (EXTRAORDINARY). 

When  the  property  of  the  utility  is  visited  by  an  extraordinary 
casualty  of  such  a  nature  as  to  be  beyond  anticipation  through  the 
exercise  of  ordinary  and  reasonable  prudence,  and  of  such  a  nature 
as  not  to  be  contained  in  the  provision  for  depreciation,  as  earth- 
quakes, floods,  cyclones,  etc.,  resulting  in  irreparable  damage,  there 
may  be  charged  to  this  account  the  original  cash  cost  of  such  irre- 
parably damaged  property,  less  the  salvage  or  scrap  value  and  irre- 
parable wear  and  tear  from  use  accrued  thereto.  When  the  amount 
of  such  damage  or  loss  is  considerable,  there  may  be  set  up  an 
Extraordinary  Casualties  Suspense  Account,  to  which  shall  be  credited 
monthly  the  amount  charged  to  the"  account  Contingencies  (Extra- 
ordinary) untilt  the  total  loss  or  damage  caused  by  such  casualty 
shall  be  wiped  out  through  operating  expenses. 

All  ordinary  casualties,  that  is,  those  which  occur  with  such  uni- 
formity and  frequency  that  the  principles  of  insurance'  are  appli- 
cable thereto,  must  be  provided  for  by  suitable  charges  to  the 
Insurance  Reserve,  set  up  and  maintained  for  such  losses,  or  are 
considered  as  included  in  the  provision  for  depreciation,  or  consti- 
tute an  item  of  current  maintenance. 


68  Railroad  Commission  of  Wisconsin- 


TAXES. 

This  account  shall  cover  all  taxes  chargeable  against  the  electric 
utility.  Where  the  reporting  utility  is  also  engaged  in  transactions 
outside  the  scope  of  its  duties  as  a  public  utility,  this  account  shall 
be  subdivided  in  the  following  two  sub-accounts,  to  be  maintained 
separately: 

a.  Taxes  Chargcahle  Afjainst  Eleciric  Utility. 

b.  Taxes  Chargcabh'  to  Xon-Operatiny  Transactions. 

To  each  such  tax  account  there'  shall  be,  charged  monthly  the 
amount  of  taxes  accrued  during  the  month  and  such  amount  shall 
be  credited  to  the  account  Taxes  Accrued  (or  Prepaid  Taxes,  if  such 
taxes  are  prepaid)  or  the  appropriate  subdivision  of  such  accounts. 
The  amount  of  taxes  accrued  during  any  month  shall,  whe"n  the 
levy  is  unknown,  be  estimated  and  when  the  levy  is  finally  deter- 
mined the  estimate  shall  be  corrected  in  the  provision  for  taxes 
during  the  remainder  of  the  year.  For  example,  if  at  the  beginning 
of  the  tax  year  the  taxes  against  the  utility  are  estimated  to  be  $600 
for  the  year,  the  monthly  charge  on  account  of  such  tax  will  be  $50, 
crediting  the  same  to  the  Taxes  Accrued  account  or  Prepaid  Taxes,  as 
the  case  may  be,  until  the  amount  of  the  levy  becomes  definitely 
known.  If  during  the  fifth  month  it  is  found  that  the  levy  for  the 
year  is  $640  instead  of  $600,  there  will  already  have  been  charged 
for  four  months  the  $50  per  month,  leaving  $440  to  be  charged 
during  the  remainder  of  the  year,  or  $55  for  the  fifth  month  and 
each  succeeding  month  during  the  remainder  of  the  year. 

Such  taxes  as  pertain  to  two  or  more  utility  services,  or  to  operat- 
ing and  non-operating  transactions  alike,  shall  be  apportioned  with 
regard  to  such  departments  or  subdivisions  upon  a  basis  which  ap- 
pears reasonable  and  just,  such  basis  to  be  reported  in  the  annual 
report  to  the  Railroad  Commission. 


Uniform  Accounts — Electric  Utilities.  69 

DEDUCTIONS  FROM  GROSS  INCOME. 

CONTRACTUAL   ACCOUNTS. 

Interest  on  Funded  Debt. 

Charge  this  account  monthly  with  all  the  interest  accrued  on  the 
outstanding  funded  indebtedness  of  the  electric  utility.  Credit  such 
monthly  charge  to  the  account  Unmatured  Interest  on  Funded  Debt 
Accrued.  When  the  interest  has  matured,  charge  it  to  the  account  Un- 
matured Interest  on  Funded  Debt  Accrued  and  credit  the  account  Ma- 
tured Interest  on  Funded  Debt  Unpaid.  When  such  interest  is  paid, 
charge  the  SLCCOunt  Matured  Interest  on  Funded  Debt  Unpaid  and  credit 
Cash  or  the  coupon  deposit  account. 


Interest  on  Real  Estate  Mortgages. 

Charge  this  account  monthly  with  all  the  interest  accrued  on  out- 
standing obligations  of  the  electric  utility  secured  by  real  estate 
m.ortgages.  Credit  such  monthly  charge  to  the  account  Unmatured  In- 
terest on  Funded  Debt  Accrued  (mortgage  obligations  with  respect  to 
this  account  being  considered  as  funded  if  they  do  not  mature  until 
more  than  one  year  after  the  date  of  issue).  When,  the  interest 
has  matured  charge  it  to  the  account  Unmatured  Interest  on  Funded 
Debt  Accrued  and  credit  the  account  Matured  Interest  on  Funded  Debt 
Unpaid.  When  such  interest  is  paid,  charge  the  account  Matured  Inter- 
est on  Funded  Debt  Unpaid  and  credit  Cash  or  other  appropriate  ac- 
count. 


70  Railroad  Commission  of  Wisconsin. 

Interest  on  Floating  Debt. 

Charge  this  account  monthly  with  the  interest  accruing  on  all 
unfunded  or  floating  obligations  on  which  the  electric  utility  Is 
liable.  Credit  such  monthly  charges  to  the  account  Unmatured  Interest 
on  Notes  and  Bills  Payable  Accrued.  When  the  interest  has  matured, 
charge  it  to  the  account  Unmatured  Interest  on  Notes  and  Bills  Payable 
Accrued  and  credit  the  account  Matured  Interest  on  Notes  and  Bills 
Payable  Unpaid.  When  such  interest  is  paid,  charge  the  account  Ma- 
tured  Interest  on  Notes  and  Bills  Payable  Unpaid  and  credit  Cash  or 
other  appropriate  account. 


Contractual  Sinking  Fund  Requirements. 

Charge  to  this  account  monthly  all  accruals  required  to  be  made 
t:>  sinking  funds  in  accordance  with  the  provisions  of  trust  deeds, 
mortgages  or  other  contracts  requiring  the  establishment  of  sinking 
funds.  Such  charges  will  be  credited  to  the  Sinking  Fund  Reserve. 
All  accruals  to  reserves  or  other  funds,  created  voluntarily  by  the 
utility  and  not  in  pursuance  of  the  provisions  of  any  mortgage  or 
other  contrac:t  or  of  the  requirements  of  law,  shall  be  excluded  there- 
from. 


BALANCE  SHEET  ACCOUNTS. 


72  Railroad  Commission  of  Wisconsin. 

BALANCE  SHEET  FORM  FOR  REPORT. 

Assets. 

All  Classes. 

PHOI'I'KTY    AXU    T'IAXT: 

Cost  Beginning  of  Year. 

Construction  and  Equipment  Current  Fiscal  Year. 

Cost  Close  of  Year. 

TREASURY    SECI'RITTES  : 

Treasury  Stock. 
Treasury  Bonds. 

INVESTMENTS: 

Stocks  and  Bonds  of  Other  Companies. 
Other  Investments. 

RESERVE,   SINKING  AND  SPECIAL  FUND  ASSETS: 

Depreciation  Reserve  Fund. 
Sinking   Fund. 
Amortization  Reserve  Fund. 
Special  Funds. 

CURRENT   assets: 

Cash. 

Notes  and   Bills   Receivable. 
Accounts  Receivable. 
.  Interest  and  Dividends  Receivable. 
Material  and  Supplies. 
Sundry  Current  Assets. 

PREPAID    accounts: 

Prepaid  Insurance. 
Prepaid  Taxes. 
Prepaid  Interest. 
Sundry  Prepaid  Accounts. 

Open  Accounts. 
Deficit. 


Uniform  Accounts — Electric   Utilities.  7)i 

BALANCE  SHEET  FORM  FOR  REPORT — (Continued.) 

Liabilities. 

All  Classes. 

(APiTAL  liabilities: 

Capital  Stock  Preferred. 
Capital  Stock  Common. 
Funded  Debt. 

MORTGAGE    LIAIULITIES: 

Real  Estate  Mortgages. 
Other  Mortgages. 

CIJHRENT  liabilities: 

Notes  and  Bills  Payable. 

Accounts  Payable, 

Matured  Interest  on  Funded  Debt  Unpaid. 

Matured  Interest  on  Notes  and  Bills  Payable  Unpaid. 

Dividends  Unpaid. 

Deposits. 

Sundry  Current  Liabilities. 

ACCRUED  liabilities: 
Insurance  Accrued. 
Taxes  Accrued. 

Unmatured  Interest  on  Funded  Debt  Accrued. 
Unmatured  Interest  on  Notes   and  Bills  Payable  Accrued. 
Dividends  Accrued. 
Sundry  Liabilities  Accrued. 

Open  Accounts. 

RESERVE,    SINKING    AM>    SPECIAL    Fr.Nl)    LIAnillTIES; 

Depreciation  Reserve. 
Sinking  Fund. 
Amortization  Reserve. 
Special  Funds. 

Surplus. 


74  lvAiLK(MD  Commission  of  Wisconsin. 


DETAILED  ACCOUNTS  WITH  TEXT. 


CONSTRUCTION  AND  EQUIPMENT  ACCOUNTS. 

INTANGIBLE   CAPITAL. 

Organization. 

Charge  to  his  account  all  fees  paid  to  governments  for  the  privi- 
lege of  incorporation  and  all  fees  and  other  expenditures  incident  to 
organizing  the  electric  utility  business.  This  includes  the  cost  of 
preparing  and  distributing  prospectuses,  cost  of  soliciting  subscrip- 
tions for  stock  (but  not  for  loans  nor  for  the  purchase  of  bonds  or 
other  evidences  of  indebtedness),  cash  fees  paid  to  promoters,  and 
the  actual  cash  value  at  the  time  of  organization  of  securities  paid  to 
promoters  for  their  services  in  organizing  the  enterprise',  attorney's 
fees,  cost  of  preparing  and  issuing  certificates  of  stock,  and  cost 
of  procuring  certificates  of  convenience  and  necessity  from  the 
Railroad  Commission,  and  other  similar  expenses.  This  account 
shall  not  be  charged  with  any  discounts  on  securities  issued,  nor 
shall  it  include  any  costs  incident  to  negotiating  loans  or  selling 
bonds  or  any  other  evidence  of  indebtedness.  Expenses  incident 
to  an  increase  of  the  capital  stock,  and  the  negotiation  and  sale  of 
stock  thereunder,  and  expenses  of  preparing  and  filing  certificates 
cf  amendment  to  the  articles  of  incorporation,  shall  be'  charged  to 
this  account. 


Franchises. 

Charge  to  this  account  the  actual  amount  paid  to  the  state  or  to  a 
political  subdivision  thereof  in  consideration  for  any  franchise 
deemed   necessary   to   the'   conduct   of   the   electric   utility   service. 


Uniform  Accounts — Electric  Utilities.  75 

If  any  such  franchise  is  acquired  by  purchase,  the  charge  to  this 
account,  in  respect  thereof,  shall  not  exceed  the  amount  so  actually 
paid  therefor  by  the  electric  utility  to  its  assignor.  If  any  franchise 
has  a  life  of  not  more  than  one  year  after  the  day  when  it  is  placed 
in  service  or  in  effect,  it  shall  not  be  charged  to  this  account  but 
to  the  appropriate  operating  expense  account.  Expense's  in  procur- 
ing franchises  covering  additional  territory  to  be  operated  as  a 
part  of  the  existing  system  may  be  charged  to  this  account.  Pay- 
ments made  to  state  authorities  or  to  any  subdivision  thereof,  in 
consideration  for  granting  e"xtension  of  any  franchise  having  a  life 
in  service  of  more  than  one  year  from  the  date  of  the  grant,  shall 
be  considered  as  a  renewal.  If  the  franchises  cover  separate  and 
distinct  new  enterprises,  payments  therefor  shall  be  classed  as 
original  and  charged  to  this  account. 


Kights,  Licenses,  Etc. 

Charge  to  this  account  the  cost  of  all  rights,  licenses  and  other 
intangible  assets  having  a  life  of  more  than  one  year  from  the 
date  when  placed  in  service,  acquired  by  the  utility  in  or  under  valid 
patent  grants  by  the  United  States  to  inventors  for  inventions  and 
discoveries  which  are  necessary  or  valuable  to  the  economical  con- 
duct of  the  electric  business,  etc.  If  such  right  is  extended  to  cover 
a  further  period  of  time"  than  that  covered  by  the  original  grant, 
the  cost  of  such  extension  shall  be  classed  as  a  renewal.  A  patent 
right  acquired  for  use  in  an  existing  system  and  necessary  to  the 
economical  operation  therof,  shall  be  classed  as  an  addition. 

Note  : — Utilities  are  at  liberty  to  open  sub-accounts  showinj,'  the  total  cost 
of  any  class  of  rights  or  single  patent. 


76  Railroad  Commission  of  Wisconsin. 

TANGIBLE  CAPITAL. 

Lands  Used  in  Operation  of  Property. 

Accounts  shall  be  opened  as  indicated  below,  to  which  shall  be 
charged  the  cost  of  all  land  used  and  useful  in  the  operation  of  the 
electric  utility  whose  term  of  enjoyment  is  over  one  year  from  the 
grant  thereof.  The  cost  of  land  shall  include  the  purchase  price,  the 
cost  of  registration  of  title,  cost  of  examination  of  title,  surveyors' 
and  notaries'  fees,  purchasing  agent's  commission,  the  fees  and 
taxes  accrued  to  date  from  transfer  of  title,  and  all  liens  upon  title 
acquired;  also  the  cost  of  obtaining  consents  and  payments  for 
abutting  property  damages.  The  cost  of  any  buildings,  fixture's'  and 
improvements  made  to  the  land  purchased,  must  not  be  charged  to 
these  accounts.  If  at  the  time  of  acquisition  of  any  interest  in  land 
it  extends  to  buildings  or  other  improvements  thereon,  which  im- 
provements are  devoted  by  the  electric  utility  to  its  electric  service 
and  the  contract  of  acquisition  does  not  determine  the  price  of  such 
buildings  or  improvements,  they  shall  be  appraised  at  their  fair  cash 
value'  for  use  in  such  operations,  and  such  appraised  value  shall 
be  charged  to  the  proper  Buildings,  Fixtures  and  Grounds  account, 
and  excluded  from  the  Land  account.  If  such  improvements  are  not 
devoted  to  electric  operations,  but  are  devoted  to  other  operations 
or  are  held  as  investment,  the  cost  (or  appraised  value  if  the  cost 
is  not  determined  by  the  contract)  shall  be  charged  to  tin  appro- 
priate investment  account. 


Power  Plant  Land. 

Charge  this  account  with  the  cost  of  all  land  as  above  defined,  oc- 
cupied by  the  power  plant  together  with  all  land  used  and  useful  in 
connection  with  the  hydraulic  power  Avorks,  steam  plant,  power  gas 
plant  and  all  appurtenances  thereto. 

Note  : — -rtilities  are  at  lilK>rt.v  to  open  sul)-a'*counts  showing;  the  cost  of  land 
devoted  to  any  particular  use  as  steam  power  plant  land,  gas  power  plant  land, 
hydraulic  power  plant  land,  etc. 

Xo'i-K  :  This  jicc.mnl  is  included  in  tlie  account  fjiiKl  lnvd  in  Oprnifinn  of 
l-n>i><;-l!i  in  cln-^s   \\   niid  class  ('. 


UNrpORM  Accounts — Electric  UTiuTiEt^.  77 

Sub-Station  and  Transformer  Station  Land. 

Charge  this  account  with  the  cost  of  all  land  as  hereinbefore  de- 
fined, occupied  by  sub-stations  and  transformer  stations. 

Note  : — Utilities  are  at  liberty  to  open  sub-accounts  showinj?  the  cost  of  land 
devoted  to  the  several  sub-stations  and  transformer  stations  which  it  may  ov/n 
and- operate. 

NoTR  :— This  ac^'ount  is  iiicluded  in  the  account  Lontl  L'fted  in  Openillnv  o/ 
J'roprrfif  in  class  P.  and  class  (' 


Storage  Batteiy  Land. 

Charge  this  account  with  the  cost  of  all  land  as  hereinbefore  de- 
fined, occupied  by  the  electric  storage  batteries. 

Note: — This  account  is  included  In  the  account  Land  Used  in  Operation  of 
Property  in  class  B  and  class  C. 


General  Office  Land. 

Charge  this  account  with  the  cost  of  all  land  as  hereinbefore  de- 
fined, occupied  by  the  general  office  buildings  of  the  electric  utility. 
Note  : — Tliis  account   is  included   in   the  account   TAind    T^sed  in   Opnation   of 
Property  in  class  B  and  class  C. 


78  Railroad  Commission  of  Wisconsin. 

stores  Department  Land. 

Charge  this  account  with  the  cost  of  all  land  as  hereinbefore  de- 
fined, occupied  by  storage  buildings  and  structures  or  used  as  storage 
yards. 

Note  : — Tliis  account  is  included  in  the  account  Land  Used  in  Operation  of 
Property  in  class  !»  and  class  C. 


Utility  Equipment  Land. 

Charge  this  account  with  the  cost  of  all  land  as  hereinbefore'  de- 
fined occupied  by  barns,  stables,  automobile  and  vehicle  and  other 
utility  equipment  storage  structures  and  land  appurtenant  thereto. 
Note  : — This  account  is  included  in  the  account  Land   Used  in   Operation  of 
Property  in  class  B  and  class  C. 


Buildings,  Fixtpires  and  Grounds  Used  in  Operation 
of  Property. 

Account  shall  be  opened  as  indicated  below  to  which  shall  be 
charged  the  cost  of  all  buildings,  structures  and  improvements  in  the 
land  used  and  useful  in  the  generation  of  electric  energy  and  all  steps 
incidental  to  such  generation,  distribution  and  sale.  Such  buildings, 
structures  and  fixtures  include  hydraulic  structures,  producer  gas 
buildings  and  structures,  steam  structures,  power  plant  buildings, 
general  office  buildings,  coal  and  other  fuel  sheds  and  other  storage 
buildings  and  structures,  barns,  stables  and  all  fixtures  attached  to 
such  buildings  and  a  permanent  part  thereof  together  with  fences, 
valks,  trestle's,  drives,  grading  and  improvement  of  grounds. 
Machinery  foundations  and  settings  if  designed  as  a  part  of   the 


Uniform  Accounts — Electric  Utilities.  79 

permanent  construction  of  the  building  and  independent  of  their  use 
in  connection  with  any  particular  unit  of  equipment,  shall  be  charged 
to  the"  appropriate  Buildings,  Fixtures  and  Grounds  account.  If,  how- 
ever, such  foundations  and  settings  are  prepared  especially  for  cer- 
tain units  of  equipment  and  designed  to  last  no  longer  than  such 
unit,  their  cost  will  be  charged  to  the"  proper  Equipment  account.  The 
following  accounts  will  be  raised: 


Steam  Power  Plant  Buildings,  Fixtures  and  Grounds. 

Charge  to  this  account  the  cost  of  all  buildings,  fixtures  and 
grounds  devoted  to  the  generation  of  electric  energy  by  steam 
power.  Such  structures  include  steam  power  plant  buildings  and 
structures  and  all  buildings  incidental  thereto,  and  permanent  ma- 
chinery and  apparatus  foundations,  appurtenant  walks,  fences,  drives, 
tramways,  trestles  and  all  fixtures  permanently  attached  thereto 
and  a  part  thereof. 

Note  : — Buildings  devoted  to  the  generation  of  stoam  and  for  storafjje  pur- 
poses will  not  1)0  char;;ed  to  this  account. 

Note  : — This  account  is  included  in  tlic  account  BuiUlimjs,  Fixtures  and 
Grounds  in  class  B  and  class  C. 


Gas  Power  Plant  Buildings,  Fixtures  and  Grounds. 

Charge  to  this  account  the  cost  of  all  buildings,  fixtures  and 
grounds  devoted  to  the  generation  of  electric  energy  by  gas  power, 
including  buildings  and  structures  incidental  thereto,  the  perma- 
nent foundations  for  machinery  and  apparatus,  appurtenant  walks, 
drives,  fences,  tramways,  trestles  and  all  fixtures  permanently  at- 
tached thereto  and  a  part  thereof. 

Note: — The  cost  of  fuel  storage  buildings  and  gas  producer  buildings  and 
structures  will  not  be  charged  to  this  account. 

Note: — This  account  is  included  in  the  account  JiidUliiifhs.  Fi.rliirrs  aud 
(hounds  in  clasps  B  and  class  C. 


80  Railroad  Commission  of  Wisconsin. 

Hydraulic  Power  l*laiit  Buildings,  Fixtures  and  Grounds. 

Charge  to  this  account  the  cost  of  all  buildings,  fixtures  and 
grounds  devoted  to  the  generation  of  electric  energy  by  hydraulic 
power,  including  hydraulic  buildings  and  structures,  generating 
station  buildings  and  structures  and  all  buildings  and  structures 
incidental  thereto,  together  with  permanent  foundations  for  ma- 
chinery and  apparatus,  appurtenant  walks,  fences,  drives,  tramways, 
trestles  and  all  fixtures  permanently  attached  thereto  and  part 
thereof. 

NOTK :  — This    ac-fount    is     included    in     the  account    Uiiildinfjs,   Fi.rtiirri<    aii<] 
Groinids  in  class  li  and  class  C. 


Boiler  Plant  Buildings,  Fixtui-es  and  Grounds. 

Charge  this  account  with  the  cost  of  all  buildings,  fixtures  and 
grounds  devoted  to  the  generation  of  steam,  all  permanent  founda- 
tions and  settings  for  machinery  and  apparatus  and  appurtenant 
walks,  fences,  drives  and  tramways  and  all  fixtures  permanently 
attached  to  such  structures  and  made  a  part  thereof. 

NoTK  : — This  account  Is  included  .In  the  account  Bnihlinys,  Fixtures  and 
(ifoinulfi  in  class  P.  and  class  C. 


Gas  Pi*oducer  Plant  Buildings,  Fixtures  and  Grounds, 

Charge  this  account  with  the  cost  of  all  buildings  and  structures 
devoted  to  the  production  of  gas  for  power  purposes,  including  per- 
manent foundations  and  settings  for  producer  machinery  and  appa- 
ratus, and  appurtenant  walks,  fences,  drives,  etc.,  and  fixtures  per- 
manently attached  to  such  structures  and  made  a  part  thereof. 

NoTK : — This  account  is  included  in  the  account  Jiuildinfjs,  Fixtures  and 
Grounds  in  class  B-  and  class  C. 


Uniform  Accounts — Electric  Utilities.  81 

Sub-Station     and     Transfoi*m«r     Stiition     Buildings,     Fixtures     and 
Grounds.^ 

Charge'  to  this  account  the  cost  of  all  buildings,  fixtures  and 
grounds  devoted  to  sub-station  and  transformer  station  uses,  includ- 
ing permanent  foundations  and  settings  for  machinery  and  apparatus, 
together  with  appurtenant  walks,  fences,  drives,  etc.,  and  fixture? 
permanently    attached  to  such  structures  and  made  a  part  thereof. 

NoTK  :- — This  account  is  included  in  the  account  Ihiildinf/s,  Firturrs  aud 
Grounds  in  class  R  and  class  C. 


Storage  Battery  Buildings,  Fixtures  and  Grounds.    - 

Charge  to  this  account  the  cost  of  all  buildings,  fixtures  and 
grounds  devoted  to  storage  battery  purposes,  including  permanent 
foundations  and  settings,  together  with  appurtenant  walks,  fences, 
drives,  etc.,  and  all  fixtures  permanently  attached  to  such  structures 
aud  made  a  part  thereof. 

NOT!)  : — This  account  is  included  in  the  account  IttindiuijH.  Fijtiircs  and 
0 rounds  in  class  B  and  class  C. 


General  Office  Buildings,  Fixtui-es  and  Grounds. 

Charge  to  this  account  the  cost  of  all  buildings,  fixtures  and 
grounds  devoted  to  general  office  purposes  of  the  electric  utility 
and  not  includible  in  any  of  the  preceding  departmental  buildings 
accounts,  also  all  fixtures  permanently  attached  thereto  and  a  part 
thereof,  such  as  heating  and  plumbing  systems,  electric  wiring,  per- 
manent building  vaults,  together  with  appurtenant  walks,  fences, 
drives,  etc. 

Note: — Tliis  account  is  included  in  the  account  Jiuildinijs,  Fixtures  and 
Grounds  in  class  B  and  class  C. 

6 


82  Railroad  Commission  of  Wisconsin. 

stores  Department  Buildings,  Fixtures  and  Grounds. 

Charge  to  this  account  the  cost  of  all  buildings,  fixtures  and 
grounds  used  for  storage  purposes,  embracing  such  structures  as 
coal  and  other  fuel  storage  sheds,  distribution  and  transmission 
line  material  storage  structures,  etc.,  together  with  all  fixtures  per- 
manently attached  thereto  and  a  part  thereof,  as  fences,  drives, 
walks,  etc. 

NOTK : — This    account    is    included    in    tlio  account   Buildings,  Fixtures   and 
CrounUs  in  class  IJ  and  class  C. 


Utility  Equipment  Buildings,  Fixtures  and  Grounds. 

Charge  this  account  with  the  cost  of  all  buildings,  fixtures  and 

grounds  devoted  to  stable,  barn,  garage  or  other  utility  equipment 

storage   purposes,    and    all    fixtures    permanently    attached    thereto 

and  a  part  thereof,  and  appurtenant  fences,  drives,  walks,  etc. 

Note  : — This    account    is    included    in     the  account   Buildings,  Fixtures   and 
Grounds  in  class  B  and  class  C. 


Power  Plant  Equipment. 

Accounts  shall  be  opened  as  indicated  below,  to  which  shall  be 
charged  the  cost  of  all  equipment  and  apparatus  used  in  the  gen- 
eration of  electric  energy,  up  to  -and  including  the  station  switch 
board.  It  is  designed  that  the  cost  of  all  apparatus  and  equipment 
shall  be  so  charged  and  classified  that  the  cost  of  all  apparatus 
used  in  connection  with  the  generation  of  electric  energy  by  any 
particular  motive  power  will  be  shown  in  the  account  covering  such 
power  plant  equipment. 

The  following  accounts  will  be  raised: 


Uniform  Accounts — Electric  Utilities.  83 

steam  Power  Plant  Equipment. 

Charge  this  account  with  the  cost  of  all  steam  engines  and  tur- 
bines devoted  to  the  production  of  electric  energy,  which  shall  be 
considered  to  include  steam  prime  mover  accessories  as  the'  throttle 
valve  and  the  governor,  also  condensers,  air  and  circulating  pumps 
and  lubricating  systems.  Charge  also  with  the  cost  of  all  electric 
generating  apparatus  driven  by  steam  prime  movers  together  with 
rotaries  and  motor-generator  sets,  exciters,  etc.,  when  not  installed 
in  connection  with  the  transmission  system.  This  includes  the 
specially  provided  foundations  and  settings  of  such  apparatus. 
Charge  also  with  all  accessory  and  auxiliary  equipment  in  the  steam 
power  generating  station,  including  belts  and  other  transmission 
equipment,  line  and  counter  shafting,  pulleys,  bus-bars,  regulators, 
station  switchboards  and  equipment  such  as  circuit  breakers, 
switches,  meters  and  their  settings,  together  with  special  high 
tension  transmission  equipment  at  the  steam  power  station  as  high 
tension  bus-bars,  high  tension  switchboards,  high  tension  switches, 
high  tension  current  transformers,  high  tension  lightning  arresters, 
high  tension  potential  transformers,  high  tension  reactive  coils, 
high  tension  choke,  coils,  high  tension  grounding  devices  an  resist- 
ances, high  tension  step-up  and  step-down  transformers. 

NoTi:  : — ^Utilitios  desiriug  to  do  so  may  siilKlivide  this  account  into  tlie  fol- 
lowing : 

a.  Steam  Engines  and  Turbines. 

6.  Generators. 

c.  Auxiliary  Steam  Power'  Plant  Equipment. 


Gas  Power  Plant  Equipment. 

Charge  this  account  with  the  cost  of  all  gas  etigines  and  tur- 
bines devoted  to  the  generation  of  electric  energy,  including  their 
foundations  and  settings,  together  with  such  gas  prime'  mover  ac- 
cessories as  the  inlet  valve,  governor  and  igniting  and  starting 
apparatus.  Charge  also  to  this  account  the  cost  of  all  electric  gen- 
erating apparatus  driven  by  gas  power  and  rotaries  and  motor- 
generator  sets,  exciters,  etc.,  when  not  installed  in  connection  with 


84  Railroad  Commission  of  Wisconsin. 

transmission  systems.  This  includes  specially  provided  foundations 
and  settings.  Charge'  also  with  the  cost  of  all  electric  equipment 
of  the  gas  power  generating  station  embracing  bus-bars,  regulators, 
station  switchboards  and  equipment  as  circuit  breakers,  switches, 
meters  and  settings  and  special  high  tension  transmission  equip- 
ment at  such  power  station,  as  high  tension  bus-bars,  high  tension 
switchboards,  high  tension  switches,  high  tension  transformers, 
high  tension  lightning  arresters,  high  tension  potential  transform- 
ers, high  tension  reactive  coils,  high  tension  choke  coils,  high  ten- 
sion grounding  devices  and  resistances  and  high  tension  step-up 
and  step-down  transformers.  Belts,  shafting,  pulleys  and  other 
power  transmission  equipment  in  the  gas  power  plant  will  be  charged 
to  this  account. 

NoTK  : — Utilities  desiring  to  do  so  may   subdivide  this  account  as  follows  : 

a.  Oas  Etifjines  and  Turbines. 

6.  Ocncrators. 

c.  Oas  Poicer  Plant  Auxiliary  Equipment. 


Hydraulic  Power  Works. 

Charge  to  this  account  the  cost  of  all  dams,  canals  and  flumes 
devoted  to  the  production  of  hydraulic  power  and  the  delivery  of 
water  to  the  head-gate  of  the'  water  wheels  or  turbines.  Also  charge 
with  the  cost  of  wasteways  from  the  outlet  of  the  draft  tube  to 
the  point  of  final  discharge,  including  the  cost  of  all  gates,  valves 
and  other  accessories,  wasteways,  sluices,  forebays,  etc.,  in  the  de- 
velopment of  hydraulic  power  and  all  accessory  canals  and  aque- 
ducts. 


Uniform  Accounts — Electric  Utilities.  85 

Hydraiilic  Power  Plant  Equipment. 

Charge  this  account  with  the  cost  of  all  water  wheels  and  tur- 
bines devoted  to  the  generation  of  electric  energy,  including  founda- 
tions and  settings  of  such  hydraulic  equipment,  their  governors 
and  all  apparatus  appurtenant  thereto  from  the  head  gates  and 
governors  to  the  wasteways.  Charge  also  with  the  cost  of  all  electric 
generating  apparatus  driven  by  hydraulic  power  and  rotaries  and 
motor-generator  sets,  exciters,  etc.,  when  not  installed  in  connec- 
tion with  transmission  systems,  together  with  their  specially  pro- 
vided foundations  and  settings.  Also  charge  this  account  with  the 
cost  of  all  electric  equipment  of  the  power  plant  embracing  bus- 
bars, regulators,  station  switchboards  and  equipment  as  circuit 
breakers,  switches,  meters  and  their  settings,  head  gates,  motors 
and  other  electric  apparatus  and  special  high  tension  transmission 
equipment  at  the  power  plant,  such  as  high  tension  bus-bars,  high 
tension  switchboards,  high  tension  switches,  high  tension  trans- 
formers, high  tension  lightning  arresters,  high  tension  potential 
transformers,  high  tension  reactive  coils,  high  tension  choke  coils, 
high  tension  grounding  devices  and  resistances  and  high  tension 
step-up  and  step-down  transformers.  Belts,  pulleys,  shafting  and 
other  power  transmission  apparatus  in  the  hydraulic  power  plant 
will  be  charged  to  this  account. 

Note  : — Utilitios  desirinjr  to  do  so  may  sub-divide  this  account  as  follows  : 

a.  Water  Wheels  and  Turbines. 

h.  Generators. 

c.  Auxiliary  Hydraulic  Poicer  Plant  Equipment. 


Boiler  Plant  Equipment. 

Charge  to  this  account  the  cost  of  all  equipment  devoted  to  the 
generation  of  steam.  Charge  with  the  cost  of  furnaces,  boilers, 
their  foundations  and  settings,  boiler  fittings,  iron  and  steel  smoke- 
stacks, feed  pump,  water  feed  pipe,  injectors,  economizers,  water 
heaters,  superheaters,  valves,  flues,  steam  pipes  from  the  boilers 
to  the  engine  throttle  valves,  steam  exhaust  system,  boiler  water 
purification  equipment,  mechanical  stokers,  cranes,  coal  and  ash 
conveyors,  steam  traps,  crushers,  belt  links,  wheels,  chutes  and 
gates,  conveyor  cars,  winches,  motors,  buckets,  shafts,  chains  and 
similar  auxiliary  equipment  in  the  boiler  plant. 


86  Railroad  Commission  of  Wisconsin. 

Gas  Producer  Equipment. 

Charge  to  this  account  the  cost  of  all  equipment  devoted  to  the! 
production  of  power  gas  for  the  purpose  of  generating  electric 
energy,  including  the  foundations  and  settings  of  such  producers 
and  their  accessories,  embracing  gas  producers,  economizers,  re- 
generators, vaporizers,  steam  injectors,  scrubbers,  exhauster  out- 
fits, seals,  appurtenant  boilers  and  pumps,  flues  and  piping,  blower 
engines,  gas  piping  from  producers  to  gas  prime  movers  and  to 
holders,  producer  gas  holders,  exhaust  piping,  etc. 


Traiisiuissioii  System. 

Charge  this  account  with  the  cost  of  the  transmission  system, 
embracing  all  towers,  poles,  cross-arms,  insulator  pins,  braces, 
brackets  and  other  pole  fixtures  and  appliances,  guys  and  other 
tower  and  pole  supports,  and  all  cables,  wires,  insulators  and  in- 
sulator material,  etc.,  constituting  the  transmission  system  between 
the  point  of  electric  generation  or  purchase  to  the  point  where  it 
is  lowered  in  voltage  or  changed  as  to  kind  of  frequency  for  the 
purpose   of  commercial   distribution. 


Sub-Station  and  Transformer  Station  Equipment. 

Charge  to  this  account  the  cost  of  all  sub-station  and  trans- 
former station  equipment  and  apparatus,  including  the  electrical 
equipment  as  transformers,  motor-generator  sets,  rotaries,  boosters, 
switchboards,   furniture,   etc. 


Uniform  Accounts — Electric  Utilities.  87 

storage  Battery  Equipment. 

Charge  to  this  account  the  cost  of  all  storage  batteries  and 
storage  battery  equipment.  Where  separate  buildings  and  struct- 
ures have  been  provided  for  storage  batteries,  there  will  be'  charged 
to  this  account  not  only  the  cost  of  the  electrical  equipment,  but 
also  such  other  equipment  as  is  a  necessary  and  incidental  part  of 
the  operation  of  such  battery  and  included  in  tangible'  capital. 


Distribution  System. 

Charge  to  this  account  the  cost  of  the  distribution  system,  em- 
bracing all  towers,  poles,  cross-arms,  insulator  pins,  braces,  brack- 
ets, and  other  pole  fixtures  and  appliances,  guys,  and  other  tower 
and  pole  supports,  and  all  cables,  wires,  insulators,  and  insulating 
material  constituting  the  distribution  system  between  the  central 
station  switchboard  or  the  sub-station  or  transforme'r  station  to 
the'  consumers'  premises,  including  the  service  wiring. 


Transformers. 

Charge  this  account  with  the  cost  of  all  distribution  line  trans- 
formers, both  those  placed  on  the  premises  of  the  consumer  and 
upon  the  poles  or  other  supports  adjacent  thereto.  The  cost  of 
the  original  setting  of  each  transformer  will  be  charged  to  this  ac- 


88  Railroad  Commission  of  Wisconsin. 

count.  Transformers  and  transformer  devices  operated  in  connec- 
tion with  the  transmission  system  will  not  be  charged  to  this  ac- 
count but  to  the'  account  Sub-Station  and  Transformer  Station 
Equipment. 


Meters. 

Charge  to  this  account  the  cost  of  all  meters  installed  for  deter- 
mining the  amount  of  energy  delivered  to  consumers.  The  cost  of 
the  original  setting  of  each  meter  will  be  charged  to  this  account 
if  it  is  the  policy  of  the  accounting  utility  to  capitalize  the  original 
setting  of  meters.  Subsequent  removing  and  resetting  of  meters 
will  not  be  charged  to  this  account,  but  to  operating  expenses. 


i'oiniiiercial  Lamps  and  Lamp  Equipment. 

Charge  to  this  account  the  cost  of  all  arc  lamps,  Nernst  lamps, 
incandescent  lamps  and  all  lamp  fixttlres  and  equipment  devoted  to 
commercial  lighting  and  included  in  the  tangible  capital  of  the'  util- 
ity. Lamps  and  lamp  equipment  having  an  expectancy  of  life  in 
service  of  less  than  one  year  will  not  be  charged  to  this  account, 
but  will  be  considered  an  operating  charge. 


Uniform  Accounts — Electric  Utilities.  89 

Miiiiiciiml  Contract  Lighting  System. 

Charge  to  this  account  the  cost  of  all  lighting  equipment  operated 
and  maintained  under  the  contracts  for  public  lighting  entered  into 
with  the  municipality,  embracing  public  arc  lights,  Nernst  lamps 
and  incandescent  lamps  provided  for  in  the  contract  and  all  circuits 
and  poles,  cross-arms,  pins,  braces,  insulators,  arc  supports  and  ac- 
cessory equipment  required  under  the  terms  of  such  contract.  There 
will  not  be  charged  to  this  account  the  cost  of  any  equipment  prop- 
erly chargeable  to  Distribution  System,  this  account  being  designed 
to  cover  only  the  cost  of  the  lighting  system  devoted  to  the  munici- 
pal contract  service.  Where  the  terms  of  the  contract  or  an  ordi- 
nance of  the  municipality  require  extension  of  mains  and  services  for 
lighting  under  the  terms  of  the  contract,  the  cost  of  such  extension 
as  long  as  used  solely  for  public  lighting  under  such  contract  will 
be  charged  to  this  account.  Entries  to  this  account  in  respect  to 
such  extensions  shall  be  so  made  as  to  admit  of  a  detailed  state- 
ment when  called  for  by  the  Railroad  Commission. 


General  Office  Equipment. 

Charge  to  this  account  the  cost  of  all  equipment  of  the  general 
office  of  the  electric  utility,  embracing  such  items  as  office'  furni- 
ture and  furnishings,  movable  safes,  filing  cases  and  devices,  type- 
writers, adding  machines,  addressographs  and  sundry  office  equip- 
ment having  an  expectancy  of  life  in  service  exceeding  one  year. 


90  Railroad  Commission  op  Wisconsin. 

Stores  Department  Equipment. 

Charge  to  this  account  the  cost  of  all  equipment  of  the  stores 
department.  This  includes  loading  and  unloading  machinery,  der- 
ricks, cranes,  hoists,  conveying  apparatus  and  equipment,  etc. 


Utility  Equipment. 

Charge  this  account  with  the  cost  of  all  utility  equipment.  This 
includes  wagons,  drays,  trucks,  harnesses,  horses,  automobiles, 
bicycles,    motorcycles,   industrial   tramways,    etc. 


Miscellaneous  Equipment. 

Charge  to  this  account  all  equipment  not  includible  in  any  of  the 
preceding  classified  capital  accounts,  embracing  such  items  as  shop 
appliances,  shop  and  laboratory  tools,  work  tools  and  instruments, 
street  department  work  tools  and  instruments,  and  other  miscel- 
laneous equipment. 

Note  : — Utilities  are  at  liberty  to  subdivide  tliis  account  to  show  the  cost  of 
any  class  of  such  miscellaneous  equipment. 


Uniform  Accounts — Electric  Utilities.  91 

Miscellaneous  Constiniction  and  Equipment  Expenditures. 

Accounts  shall  be  opened  as  indicated  below  to  which  shall  be 
charged  all  expenditures  incurred  during  construction  and  before" 
the  operation  of  the  electric  utility,  of  the  character  indicated  by 
the  title  of  the  accounts.  If  expenditures  are  incurred  for  the  ser- 
vice of  engineers,  superintendents  and  other  technical  skill  of  an 
advisory  character  during  the  process  of  construction  and  such 
i*'ems  are  not  chargeable  to  any  of  the  following  accounts,  there 
may  be  opened  the  account  Engineering  and  Superintendence. 

The  following  detailed  accounts  should  be  kept  of  the  expendi- 
tures during  construction: 


Salaries  During  Construction. 

Charge'  this  account  with  the  salaries  of  all  general  officers  and 
general  office  assistants  during  the  period  of  construction  of  the 
electric  utility  plant  and  up  to  the  generation  and  sale  of  electric 
energy. 

Note  : — This  account  is  includecl  in  the  account  Miscellaneous  Construction 
and  Equipment  ETpencUtures  in  chtgs  B  and  class  C. 


Office  Supplies  and  Expenses  During  Construction. 

Charge'  this  account  with  the  cost  of  all  office  supplies  and  ex- 
penses incurred  during  the  process  of  construction  of  the  plant  up 


92  Railroad  Commission  of  AVisconsin. 

to  the  time  of  generation  and  sale  of  electric  energy,  such  as  mes- 
senger and  janitor  service,  rent  of  premises  occupied  during  con- 
struction, water,  light,  heat,  telegrams,  exchange  on  remittances, 
etc. 

XoTK  : — Tl»is   account    is    included    in    the    account    M'tHcellaneous    Coii-stnictiDn 
and  EquipDicnt  ExpetuHtiirrs  in  class  W  and  class  ('. 


Stationery  and  Printing  During  Construction. 

Charg^e  this  account  with  the  cost  of  all  stationery,  printing, 
postage,  blanks,  record  hooks,  etc.,  used  during  the'  construction 
of  the  plant  and  up  to  the  time  of  generation  and  sale  of  electric 
energy. 

XoTK  :— This  account  is  Included  in  the  account  Miscclloucoiis  Coiisfnietion 
and  Equipment  Ennenditvres  in  clas.c  B  and  class  C. 


Law  Expenses  During  Construction. 

Charge  to  this  account  all  law  expenses  incurred  during  thts 
period  of  construction  of  the  electric  plant.  Charge  with  the  sal- 
aries and  expenses  of  counsel,  solicitors  and  general  attorneys,  their 
clerks  and  attendants,  etc.  Charge  also  with  the  cost  of  law  books, 
printing  briefs,  legal  forms,  testimony,  reports,  fees  and  retainers 
of  the  general  counsel  and  attorneys,  court  costs  and  payments  of 
specific  notarial  and  witness  fees,  expense  of  taking  depositions,  and 
general  law  and  court  expenses  during  construction.  Expenses  of  ar- 
bitrators of  disputed  points  will  also  be  charged  to  this  account.  When 
any  of  the  expenditures  above  enumerated  can  be  charged  directly  to 
the  account  for  whose  benefit  they  were  incurred,  they  shall  be  so 
charged  and  not  to  this  account.     Thus,  expenditures  in  connection 


T^xiFORM    AcrorNTs — Electric  I'tilitiks.  9:\ 

with  the  acquisition  of  land  to  be  occupied  by  the  stations  shall  be 
charged  to  the  appropriate  construction  account.  Law  expenses 
in  connection  with  the  organization  of  the  utility,  whenever  such 
can  be  definitely  ascertained,  shall  be  charged  to  the  account  Or- 
ganization. 

Noi'K  : — This   account    is   inclndod    in    tho    account   M isceUnixdHH    Cot;-s1iii(  tioii 
and  Equipment  Expenditures  in  class  IJ  and  class  C. 


Injuries  and  Damages  During  Construction. 

Charge  to  this  account  all  damages  to  or  destruction  of  property 
other  than  that  owned  by  the  utility,  caused  directly  in  connection 
v/ith  the  construction  of  the  electric  plant,  and  all  expenses  inc\- 
dt-nt  to  the  injuries  or  death  of  employes  and  other  persons  for 
which  injuries  or  death  the  utility  is  held  liable  or  in  the  settle- 
ment of  which  claims  allowances  are  made.  This  includes  such 
items  of  expense  as  judgments  for  damages  and  plaintiff's  court 
costs;  proportion  of  salaries  and  expenses  or  fees  of  physicians  and 
surgeons,  expenses  of  undertakers,  nurses  and  hospital  expenses, 
n-iedical  and  surgical  supplies,  contributions  to  hospitals  during 
the  period  of  construction  of  the  plant,  transportation  of  injured 
persons  and  wages  and  salaries  paid  to  employes  while  disabled. 
The  salaries  and  expenses  of  the  utility's  claim  agents,  adjusters 
and  their  assistants  while  engaged  upon  settling  such  claims  arising 
during  construction  will  be  charged  to  this  account.  The  com- 
pensations of  the  general  solicitors  or  counsel  of  the'  utility  while 
engaged  in  the  defense  and  settlement  of  damage  suits  will  also 
be  charged  to  this  account. 

NoTK  : — This  account  is  included  iu  the  account  MisrcJhineou^  Coiistj  itrtioii 
and  Equipment  Expenditures  in  chiss  B  and  class  C. 


94  Railroad  Commission  of  Wisconsin. 

Insurance  During  Construction. 

Charge  to  this  account  all  premiums  paid  to  insurance  companies 
for  fire,  casualty,  boiler,  fidelity  and  other  insurance  covering  risks 
during  construction  of  the  electric  power'^plant  and  its  equipment. 

NoTK  : — This   account   is   IncludcMi    in    the   ficcoiint   Miscellaneous    Coiistruetion 
and  Equipment  Expenditures  in  class  B  and  claps  C,  , 


Taxes  During  Construction. 

Charge  to  this  account  all  taxes  and  assessments  levied  and  paid 
on  property  belonging  to  the  electric  utility  while  under  con- 
struction and  before  the  plant  has  begun  operations,  except  special 
assessments  for  street  and  other  improvements  such  as  grading, 
curbing,  paving,  sidewalks,  sewer,  etc.,  which  shall  be  charged  to 
the  account  to  which  the  property  benefited  has  been  charged. 

Note: — This  acconnf  is  inclurlod  in  the  account  Miscellaneous  Construe! ion 
and  Equipment  Expenditures  in  class  B  and  class  C. 


Interest  During  Construction. 

Charge  to  this  account  the  interest  accrued  upon  all  money  and 
claims  payable  upon  demand  acquired  for  use'  in  connection  with 
the  construction  and  equipment  of  the  electric  property  from  the 
time  of  such  acquisition  until  the  works  are  ready  for  commercial 
use.  Interest  receivable  accrued  upon  such  moneys  and  claims  sh^U 
be  credited  to  this  account. 

Note  : — This  account  is  included  in  the  account  Miscellaneous  Construction 
and  Equipment  Expenditures  in  cjasf?  B  and  class  C. 


Uniform  Accounts — Electric  Utilities.  Ho 

Discount  on  Bonds  During  Construction. 

To  this  account  may  be  charged  the  discount  on  bonds  sold  for 
construction  purposes.  The  entries  to  such  account  shall  be  made 
with  sufficient  detail  to  permit  of  their  identification  and  shall  show 
the  date  when  the  bonds  to  which  the'  discount  applies  were  author- 
ized, when  issued  and  when  sold,  to  whom  sold,  the  amount  realized 
t'rom  the  sale,  purpose  for  which  the  bonds  were  sold,  and  the  ap- 
plication of  the  proceeds;  all  of  which  details  will  be  called  for  by 
the  Railroad  Commission. 

NOTR  : — This  account  is  includod  in  the  account  MisccU(\ueoii8  Consfruction 
and  Equipment  Expenditures  in  class  11  and  class  C. 


Miscellaneous  Expenditures  During  Construction. 

Charge  to  this  account  all  expenditures  incurred  during  construc- 
tion not  includible  in  any  of  the  preceding  accounts. 

NoTK  : — This  account  is  incliulcd  in  the  account  Miscrlhiunnrx  ((instrurlioa 
and  Equipment  Exper.dituref.  in  class  15  and  claK.s  C. 


Cost  of  Plant  Purchased  (In  Lieu  of  Plant  Constructed). 

Charge  to  this  account  the  cost  of  the  electric  plant  purchased  in 
case  the'  plant  of  the  utility  is  obtained  by  purchase  instead  of  be- 
ing constructed  by  it.  The  entry  to  this  account  should  show  with 
sufficient  detail  the  name  of  the  parties  from  whom  purchased,  the 
purchase  price  and  all  other  facts  pertinent  to  such  sale,  which 
detail?  will  be  called  for  by  the  Railroad  Commissiop, 


96  J\A1LK().\D    CoMxMlS^ION    OF    WISCONSIN. 


TREASURY  SECURITIES. 

Treasury  Securities. 

Charge  to  ,th;s  account  the  par  value  of  all  stocks  and  bonds 
which  have  been  authorized  and  issued  by  the  utility  or  assumed 
by  it  or  held  by  the  treasurer  or  other  fiscal  agent  of  the  utility 
for  its  benefit  but  which  have  not  been  sold.  When  such  securities 
are  sold  their  par  value  will  be  credited  to  this  account. 

Note: — This  account  may  be  sulKlividcd  into  the  two  following  accuunts  : 

(I.   Treasury  Stock. 

h.  Treasuri/  Bonds. 


INVESTMENTS. 

Investments. 

By  investments,  as  here  used,  is  meant  the  cost  of  the  electric 
utility's  title  to  or  interest  in  all  properties  acquired,  not  for  use  in 
present  operations  but  for  the  income  to  be  derived  from  them,  for 
a  rise  in  value,  for  the  control  of  some  private  business  or  other 
utility  service,  or  for  devotion  to  future  operations  at  a  time  when 
the  acquisition  of  such  properties  will  not  be  possible  under  such 
favorable  circumstances.  In  the  annual  report  to  be  made  to  the 
Railroad  Commission  these  investments  will  be  required  to  be  clas- 
sified as  to  their  character  and  with  suflftcient  detail  as  to  permit 
of  their  clear  identification,  showing  the  par  value  of  all  such 
stocks  or  bonds  or  other  investments  with  the  rate  of  return  there- 
on, the  amount  of  income  received  therefrom  and  the  book  value. 
Stocks,  bonds  or  other  property  in  which  the  funds  of  Reserves 
of  the  utility  have  been  invested  will  not  be  shown  in  this  account 
but  as  investments  of  the  respective  reserves  and  so  shown  in 
the  balance  sheet  to  be  contained  in  the  report  to  the  Railroad 
Commission, 


Uniform  Accounts — Electric  Utilities.  97 

RESERVE  ACCOUNTS. 


REQUIRED  RESERVES. 

Depi'eciation  Reserve. 

To  this  account  shall  be  credited  monthly,  or  as  they  are  made, 
all  charges  to  the  Depreciation  Account  (hereinbefore  described), 
the  income  from  the  investment  of  any  money  or  from  any  security 
belonging  to  the  Depreciation  Reserve,  and  any  other  appropriations 
which  may  have  been  made  to  it. 

When  through  wear  and  tear  in  service,  casualty,  inadequacy, 
supersession  or  obsolesence,  any  building,  structure,  facility  or  unit 
of  equipment  originally  charged  to  capital  is  no  longer  economically 
reparable,  and  in  order  to  keep  the  productive  capacity  of  the 
plant  up  to  its  original  or  equivalent  state  of  efficiency  it  is  neces- 
sary to  make  a  complete  replacement  of  such  building,  structure 
or  unit  of  equipment,  the  money  cost  of  the  original  unit  replaced 
and  charged  to  capital  (estimated  if  not  known,  and  if  estimated 
the  basis  thereof  shall  be  shown  in  the  record  entry)  shall  be 
charged  to  the  Depreciation  Reserve,  and  the  excess  cost  of  the  sub- 
stituted unit  over  such  original  unit  shall  be  charged  to  the  appro- 
priate capital  account. 

When  any  building,  structure,  facility  or  unit  of  equipment  orig- 
inally charged  to  capital  is  retired  from  service  and  not  replaced  by 
any  other  unit  of  similar  nature  or  equivalent  thereto,  the"  original 
money  cost  thereof  (estimated  if  not  known,  and  if  estimated  the 
basis  thereof  shall  be  shown  in  the  record  entry)  shall  be  charged 
to  this  account  and  such  amount  originally  entered  or  contained  in 
the  charges  to  capital  in  respect  to  such  unit  so  being  retired  shall 
be  credited  to  the  capital  account  to  which  it  was  originally  charged, 
and  any  adjustments  necessary  made  through  the  Sui'plus  Account. 

The  salvage  or  scrap  value  of  any  unit  of  equipment  retired  from 
service  or  replaced  by  any  other  unit  will  be  credited  to  this  account. 

An  analysis  of  the  charges  and  credits  to  this  reserve  will  be 
called  for  in  the  annual  report  to  the  Railroad  Commission. 


98  Railroad  Commission  of  Wisconsin. 

Sinking  Fund  Reserves. 

Sinking  fund  reserves  shall  be  maintained  whenever  they  are  re- 
quired in  pursuance  of  the  provisions  of  mortgage  deeds,  deeds  of 
trust,  contracts  or  provisions  of  the  law.  A  separate  Sinking  Fund 
Reserve  shall  be  maintained  for  each  contractual  requirement,  to 
which  reserve  shall  be  credited  any  appropriation  made  in  pursu- 
ance of  the  tierms  of  the  respective  mortgage'  and  trust  deeds,  con- 
tracts, etc.,  and  charged  to  the  account  Contractual  Sinking  Fund 
Requirements  and  also  accumulations  resulting  from  any  security 
belonging  to  such  particular  reserve.  The  title  of  each  reserve 
shall  clearly  indicate  the  purpose  for  which  it  is  being  maintained. 

An  analysis  of  the  charges  and  credits  to  this  reserve  will  be 
called  for  in  the  annual  report  to  the  Railroad  Commission. 


Amortization  Reserve. 

This  account  shall  be  raised  to  provide  for  the  amortization  of  in- 
tangible capital  in  service.  To  it  shall  be  credited  monthly,  or  as 
they  are  made,  all  the  amounts  charged  from  time  to  time  through 
operating  expenses  to  the  account  Amortization  Reserve  Require- 
ments, which  account  is  to  be  set  up  where  the  nature  of  the  capital 
occasions  the'  setting  up  of  this  reserve.  Such  reserve  shall  also 
be  credited  with  all  accumulations  resulting  from  the  investment 
of  any  moneys  or  the  interest  or  dividends  from  any  securities 
belonging  to  it. 

For  example,  a  corporation  pays  $100,000  for  a  twenty  year  fran- 
chise to  operate  a  public  utility.  In  order  that  this  amount  shall 
be  set  aside  out  of  revenue  and  the  actual  capital  of  the  corporation 
not  impaired  by  dividends  paid,  there'  shall  be  charged  monthly  to 
the  account  Amortization  Reserve  Requirements,  crediting  the  Amor- 
tization Reserve,  an  amount  which,  invested  at  current  rates  of 
interest,  will  at  the  end  of  the  franchise'  term  have  created  an 
amount  equivalent  to  the  cost  of  the  franchise. 

An  analysis  of  the  charges  and  credits  to  this  reserve  will  bel 
palled  for  in  the  annual  report  to  the  Railroad  Commission. 


Uniform  Accounts — Electric  Utilities.  90 


OPTIONAL  RESERVES. 

Maintenance  Reserve. 

This  reserve  may  be  raised  by  those  electric  utilities  which 
operate  equipment,  the  repairs  to  which  are  occasioned  only  at. 
remote  intervals  and  are  then  so  considerable  in  amount  as  to 
cause  wide  fluctuations  in  the  operating  expenses  for  the  division 
of  operation  or  group  of  expenses  of  which  the  maintenance'  ac- 
count in  question  is  a  part. 


Uncollectible  Account*  Reserve. 

Credit  this  account  every  month  with  the  charge  made  to  the  ac- 
count Uncollectible  Accounts  {Reserve  Charge)  as  explained  in  con- 
nection thereivith.  When  any  account  for  electric  service,  upon 
which  any  debtor  is  liable  to  the  utility,  becomes  impossible  of 
collection  because  of  the  removal  of  the  debtor  beyond  the  juris- 
diction of  the  state,  the  operation  of  the'  Statute  of  Limitations, 
discharge  in  bankruptcy,  or  for  any  other  good  and  sufficient  rea- 
son after  diligent  effort  to  collect  the  same  has  been  made,  such 
account  may  be  charged  to  this  account  and  credited  to  Accounts 
Receivable,  to  which  it  was  originally  charged. 

All  accounts  which  have  been  charged  off  as  uncollectible,  but 
which  are  afterwards  collected,  shall  be  credited  to  this  reserve. 

An  analysis  of  the  charges  and  credits  to  this  reserve  will  be 
called  for  in  the  annual  report  to  the  Railroad  Commission. 


100  Railroad  Commission  of  Wisconsin. 

Promotion  of  Business  Reserve. 

Those  utilities  which,  over  and  above  the  regular  monthly  charges 
for  advertising,  office  assistance,  etc.,  in  their  promotion  of  business 
department  undertake  a  temporary  campaign  for  the  development 
of  business,  either  for  the'  securing  of  additional  consumers  or 
to  increase  the  sales  of  electricity  to  existing  consumers,  the  bene- 
fits from  which  large  expenses  will  be  experienced  over  a  consid- 
erable period  of  time,  may  set  up  this  reserve,  crediting  it  monthly 
with  the  amount  set  aside  for  that  purpose,  and  charged  to  the! 
account  Promotion  of  Business  Supplies  and  Expenses.  Amounts^ 
paid  to  any  corporation,  society  or  individuals  not  connected  with 
the  electric  utility  for  services  performed  under  contract  for  the 
development  of  the  business  of  the  electric  utility  may  be'  charged 
to  this  reserve.  The  salaries,  commissions  and  expenses  of  the' 
permanent  employes  of  the  promotion  of  business  department  and 
the'  current  expenses  of  such  department  will  be  charged  to  the 
accounts  Promotion  of  Business  Salaries  and  Commissions  and  Pro- 
motion  of  Business  Supplies  and  Expenses,  as  their  nature  deter- 
mines. 


Injuries  and  Damages  Reserve. 

Utilities  may  open  an  Injuries  and  Damages  Reserve,  to  which 
sliall  be  credited  monthly  any  amounts  which  may  be  charged  to 
the  proper  operating  expenses  or  other  expense'  accounts.  The 
amounts  so  charged  and  credited  shall  be  such  as  are  estimated  to 
meet  the  admitted  liability  against  it  for  injuries  to  persons  and 
damages  to  property  other  than  that  of  the  utility,  insofar  as  such 
claims  can  be  anticipated  by  the  exercise  of  reasonable'  judgment. 
All  such  claims,  when  paid  to  satisfy  admitted  liability  and  judg- 
pients  obtained  in  th^  courts  of  law,  shall  be  charged  to  this  account. 


Uniform  Accounts — ElectIrjc, WiLt^iEc.  Ipl.^ 

Insurance  Reserve. 

Utilities  may  set  up  this  reserve,  to  which  shall  be  credited 
monthly  the  charges  made  in  operating  expenses  to  the  Insurance 
account  to  cover  self-carrying  risks.  When  any  irreparable  dam- 
age to  the"  property  of  the  utility  occurs,  and  the  nature  of  such 
damage  is  such  as  to  be  covered  by  the  provisions  of  self-insurance, 
the  cost  of  repairing  the  property  damaged,  or  the  cost  of  its 
replacement,  shall  be  charged  to  this  reserve. 


CURRENT  ASSETS. 

Cash. 

Charge  to  this  account  all  money  coming  into  the  possession  of 
the  electric  utility  and  in  which  the  utility  has  the  beneficial  inter- 
est. Also  charge  it  with  all  bank  credits,  checks  and  drafts  receiv- 
able subject  to  satisfaction  or  transfer  upon  demand,  whether  pay- 
able to  bearer  or  to  order.  All  cash  disbursements  should  be  cred 
ited  to  this  account. 


\otes  and  Bills  Receivable. 

Charge  to  this  account  the  cost  of  all  notes  and  bills  receivable 
v;hich  are  the  property  of  the  electric  utility  and  upon  which  sol- 
vent  concerns   or   individuals   are   liable   or   which   are'  sufficiently 


40SI :.'-;►-'-  .Bi^tLROAp-  Commission  of  Wisconsin. 

secured  as  to  be  considered  good.  This  account  includes  demand 
notes,  drafts,  etc.,  issued  by  others  than  banks,  and  time  notes, 
drafts,  etc.,  by  whomever  issued.  This  account  does  not  include 
investments  nor  the  interest  or  dividends  receivable  from  invest- 
ments. 


Accounts  Receivable. 

Charge  to  this  account  all  amounts  owing  to  the  electric  utility 
upon  accounts  with  solvent  concerns  other  than  banks;  also  all  ac- 
counts and  claims  upon  which  responsibility  is  acknowledged  by 
solvent  concerns  or  individuals  or  which  are  sufficiently  secured  to 
bo  considered  good  and  of  all  judgments  against  solvent  concerns 
where  the  judgments  are  not  appealable  or  suspended  through  ap- 
peal.    Negotiable  instruments  will  not  be  charged  to  this  account. 


Interest  and  Dividends  Receivable. 

When  the  electric  utility  becomes  entitled  to  demand  any  interest 
or  dividend  from  solvent  concerns  the  amount  to  which  it  thus 
becomes  entitled  shall  be  charged  to  this  account  and  shall  be 
credited  to  the  appropriate  account  in  the  Income  Account.  This 
account  includes  interest  on  matured  accounts  with  solvent  concerns 
and  upon  judgments  against  solvent  debtors  where  such  judgment 
has  been  suspended  as  well  as  interest  upon  the  commercial  paper 
of  solvent  concerns.  It  does  not  include  unmatured  interest  nor 
dividends  not  yet  declared. 


Uniform  Accounts — Electric  Utilities.  103 


Material  and  Supplies. 
Fuel.* 

Charge  this  account  with  the  cost  of  all  fuel  purchased  by  the 
utility  at  is  cost  delivered  alongside  the  utility's  place  of  storage; 
unless  purchased  delivered  to  the  place  of  storage.  The  account 
Fuel  Stock  Expense  will  be  closed  into  this  account  monthly.  Credit 
this  account  with  all  fuel  used. 

Note  : — This  account  may  be  subdivided  into  accounts  A,  B  and  C,  <j^  desired, 
in  order  to  give  information  regarding  tlie  cost  of  different  liinds  of  fuel. 

*  Fuel  fitock  Expense.- — Cliarge  tliis  account  with  the  labor  of  weighing,  un- 
loading, piling  and  trimming  coal  and  other  fuel  for  storage  or  in  unloading  such 
fuel  from  cars  and  boats,  including  the  cost  of  operating  hoisting  apparatus, 
including  also  the  cost  of  shovels  and  other  hand  tools  and  repairs  to  such 
apparatus  and  tools.  (This  account  will  be  closed  monthly  into  the  Fuel  Stock 
Account.) 


Power  Plant  Supplies. 

Charge  this  account  with  all  power  plant  supplies  such  as  lubricat- 
ing oils,  graphite,  wipers,  waste,  station  tools,  etc.,  including  the 
freight  and  handling  cost  of  the  same.  Credit  with  the"  cost  of 
material  withdrawn  for  use. 


104  Railroad  Commission  of  Wisconsin. 

Electric  Line  Material. 

Charge  this  account  with  all  electric  line  material  such  as  towers, 
poles,  cross-arms,  braces,  insulator  pins,  insulators,  wire,  cables, 
line  men's  tools,  etc.,  including  the  freight  and  cost  of  handling  such 
material.     Credit  with  the  cost  of  material  withdrawn. 


Transformers. 

Charge  this  account  with  the  cost  of  all  transformers  in  storage 
including  the  invoice  cost,  freight,  and  the  cost  of  handling.  Credit 
with  the  cost  of  transformers  withdrawn  for  service,  charging  the 
appropriate  operating  expense  account  or  the  construction  account 
as  the  nature  of  the  case  requires. 


Meters. 

Charge  this  account  with  the  invoice  cost,  freight,  and  cost  of 
handling  of  all  meters  in  stock.  Credit  this  account  with  meters  re- 
moved from  stock,  charging  the  appropriate  operating  expense  ac- 
count or  construction  account  as  the  nature  of  the  case  requires. 


Uniform  Accounts — Electric  Utilities.  105 

Lamps  and  Lamp  Supplies. 

Charge  this  account  with  the  invoice  cost  of  all  arc  lamps,  Nernst 
and  incandescent  lamps,  globes,  carbons,  etc.  Credit  this  account 
with  material  withdrawn  for  use,  and  charge  the  appropriate  operat- 
ing expense  account  or  construction  account. 


Electric  Appliances. 

Charge  this  account  with  the  invoice  cost,  freight  and  cost  of 
handling  of  all  electric  appliances  embracing  such  articles  as  motors, 
fans,  electric  flat  irons,  vibrators,  and  electric  heating  appliances, 
etc.     Credit  the  account  with  such  appliances  and  merchandise  sold. 


Miscellaneous  Material  and  Supplies. 

Charge  this  account  with  the  cost  of  all  material  purchased  to 
be  used  by  the  electric  utility  and  not  properly  chargeable  to  any 
of  the  preceding  stock  accounts  at  the  cost  of  such  material  deliv- 
ered at  store  room,  including  freight,  cartage  and  handling.  Credit 
this  account  with  such  material  when  it  is  taken  from  stock, 

NoTK : — This  account  may  be  siilMlividcd  into  accounts  A,  15  and  C.  etc.,  if 
desired,  in  order  to  properly  account  for  dilTerent  classes  of  sTor(>s  chartjed  hereto. 


106  Railroad  Commission  of  Wisconsin. 

Sundry  Current  Assets. 

To  this  account  shall  be  charged  the  cost  of  all  current  assets  of 
the  utility  not  includible  under  any  of  the  preceding  current  asset 
accounts.  Property  readily  convertible  into  money  and  which  is 
being  held  with  the  intent  of  being  so  converted  into  money  will  be 
considered  as  a  current  asset  and  charged  to  this  or  the  appro- 
priate preceding  account. 


PREPAID  ACCOUNTS. 

Prepaid  Insurance. 

When  preniiums  on  insurance  policies  are  paid  in  advance  of  their 
accrual,  the  amounts  prepaid  whether  paid  in  cash  or  by  an  issue 
of  notes  or  other  negotiable  paper  shall  be  charged  to  this  account. 
As  the  premiums  accrue  they  shall  be  credited  at  m^onthly  intervals 
to  this  account  and  charged  to  the  operating  expense  account  Insur- 
ance. ' 


Prepaid  Taxes. 

When  taxes  are  paid  in  advance  of  their  accrual,  the  amount  shall 
be  charged  to  this  account.  As  the  taxes  thus  prepaid  accrue  they 
shall  be  credited  at  monthly  intervals  to  this  account  and  charged 
to  the  operating  expense  account  Taxes.  Taxes  for  special  benefits 
or  special  assessments  for  improvements  will  not  be  charged  to  this 
account. 


IFniform  Accounts — Electric  Utilities.  107 

Prepaid  Interest. 

When  interest  is  paid  in  advance  of  its  accrual  on  any  obliga- 
tions of  the  utility  it  shall  be  charged  to  this  account.  As  the  inter- 
est thus  prepaid  accrues  it  shall  be  credited  at  monthly  intervals  to 
this  account  and  charged  to  the  appropriate  interest  account. 


Sundry  Prepaid  Accounts. 

Charge  this  account  with  all  prepaid  items  not  includible  In  the 
preceding  prepaid  accounts.  As  the  amounts  thus  prepaid  accrue 
they  shall  be'  credited  at  monthly  intervals  to  this  account  and 
charged  to  the  appropriate  expense  account. 


CAPITAL  LIABILITIES. 

Capital  Stock. 

In  the  accounts  of  stocks  outstanding  a  separate  account  shall  be 
opened  for  each  class  of  stock  issued  and  no  two  stocks  shall  be 
considered  of  the  same  class  unless  they  are  equal  in  their  interest 
or  dividend  rates,  voting  rights  and  conditions  under  which  they 
may  be  retired,  if  the  right  to  retire  them  is  contained  in  the  con- 
tract of  issue.  The  characteristics  of  any  class  of  stock  in  these 
regards  shall  be  designated  in  the  title  of  the  accounts  opened  to 


108  Railroad  Commission  of  Wisconsin. 

cover  such  stocks  and  shall  be  clearly  expressed  in  the  first  entries 
to  such  account.  To  the  account  for  any  class  of  stocks  shall  he 
credited  when  issued  the  par  value  of  the  amount  of  such  stock  is- 
sued. If  such  issue  is  for  money  that  fact  shall  be  stated,  and  if 
for  any  other  consideration  than  money  the  persons  to  whom  issued 
shall  be  designated  and  the  consideration  for  which  issued  shall  be 
described  with  sufficient  particularity  to  admit  of  identification;  if 
such  issue  is  to  the  treasurer  or  other  fiscal  agent  of  the  corporation 
or  if  by  him  disposed  of  for  the  benefit  of  the  corporation  that  fact 
and  the  name  of  such  agent  shall  be  shown  and  such  agent  shall  in  his 
account  of  the  disposition  thereof  show  like  details  concerning  the 
consideration  realized  thereon,  which  account,  when  accepted  by  the 
corporation,  shall  be  preserved  as  a  corporate  record. 


Funded  Debt. 

The  funded  obligations  of  the  utility  shall  be  divided  into  classes 
according  to  their  characteristics,  as  to  the  security  for  the  same, 
the  rate  of  interest,  interest  dates,  and  date'  of  their  maturity. 
A  separate  sub-account  shall  be  opened  for  each  such  class  of  funded 
indebtedness  and  no  accounts  or  debts  not  agreeing  in  the  charac- 
teristics mentioned  shall  be  included  in  the  same  sub-account.  The 
titles  of  each  sub-account  shall  express  the  characteristics  above 
stated.  To  the  proper  sub-account  shall  be  credited,  when  issued, 
the  par  value  of  the'  amount  of  the  evidences  of  funded  indebtedness 
issued.  The  entry  shall  show  not  only  the  amount  issued  but  the 
purpose  for  which  issued  and  shall  make  clear  and  intelligent  refer- 
ence to  the  corporate  records  showing  all  details  connected  with 
such  transactions.  If  the  considerations  received  for  the  issue  is 
anything  other  than  money,  the  entries  shall  show  further  to  whom 
issued  and  shall  describe'  with  sufficient  particularity  to  identify  it 
the  actual  consideration  received  for  it.  If  the  issue  is  to  the 
agent  of  an  undisclosed  principal,  the  name  and  business  address 
of  such  agent  and  the  fact  of  his  agency  shall  be  shown  in  the 
entry. 


Uniform  Accounts — Electric  Utilities.  109 


MORTGAGE  LIABILITIES. 

Real  Estate  Mortgages. 

The  mortgage  obligations  of  the  utility  shall  bo  divided  into 
classes  according  to  their  characteristics,  as  to  the  security  for  the' 
issue,  the  rate  of  interest,  interest  dates,  and  the'  date  of  maturity. 
A  separate  sub-account  shall  be  opened  for  each  mortgage.  The 
title  of  each  such  sub-account  shall  express  the  characteristics  above 
stated.  To  the  proper  sub-account  shall  be  credited,  when  issued, 
the  total  receipts  from  the  sale  of  evidences  of  indebtedness  secured 
by  the  mortgage.  The  entries  shall  show  the  amount  of  the  mort- 
gage debts,  the  purpose  for  which  such  debt  was  incurred  and  shall 
show  by  intelligent  reference  all  the  details  connected  with  such 
transactions.  If  the  consideration  received  for  the'  indebtedness  is 
anything  other  than  money  the  entry  shall  show  the  person  to  whom 
issued  and  shall  describe  with  sufficient  particularity  to  identify 
it  the  actual  consideration  received.  '  If  the  indebtedness  is  to  an 
agent  of  an  undisclosed  principal,  the  name  and  business  address  of 
such  agent  and  the  fact  of  his  agency,  shall  be  stated  in  the  entry. 


Other  Mortgages. 

This  account  shall  be  raised  to  show  all  mortgage  indebtedness 
and  transactions  pertaining  thereto  in  regard  to  mortgages  other 
than  real  estate  mortgages  as  defined  in  the  preceding  account  Real 
Estate  Mortgages. 


110  Railroad  Commission  of  Wisconsin. 


CURRENT  LIABILITIES. 

Notes  and  Bills  Payable. 

When  any  note,  draft  or  other  bill  payable,  which  matures  not 
later  than  one  year  after  date  of  issuance  or  of  demand  or  assump- 
tion by  the  utility  of  primary  liability  thereon,  is  issued  or  assumed, 
the  par  value  thereof  shall  be  credited  to  this  account  and  when 
it  is  paid  it  shall  be  charged  to  this  account  and  credited  to  Cash 
or  other  appropriate  account. 


Accounts  Payable. 

Credit  this  account,  when  incurred,  with  all  liabilities  of  the  util- 
ity upon  open  accounts  not  includible  in  any  of  the  other  current 
liabilities  accounts. 


Matured  Interest  on  Funded  Debt  Unpaid. 

When  interest  owing  by  the  electric  utility  upon  any  of  its  funded 
indebtedness  matures  and  is  unpaid,  whether  the  cause  of  failure 
is  on  the  part  of  the  coupon  holder  to  present  coupons  for  payment 
or  for  other  reasons,  it  shall  be  credited  to  this  account  and  charged 
to  the  account  Unmatured  Interest  on  Funded  Debt  Accrued  to  which 
it  had  heretofore  beeti  credited. 


Uniform  Accounts — Electric  Utilities.  Ill 

Matured  Interest  on  Notes  and  Bills  Payable,  Unpaid. 

When  interest  owing  by  the  utility  upon  any  of  its  notes  and 
bills  payable  matures  and  is  unpaid,  whether  the  cause  of  failure 
is  on  the  part  of  the  holder  of  the  paper  to  present  it  for  payment 
or  for  other  reasons,  it  shall  be  credited  to  this  account  and 
charged  to  the  account  Unmatured  Interest  on  Notes  and  Bills  Payable 
Accrued  to  which  it  had  heretofore  been  credited. 


Dividends  Unpaid. 

When  dividends  declared  by  the  corporation  become  payable  they 
shall  be  credited  to  this  account  and  charged  to  the  account  Divi- 
dends. 


Deposits. 

Credit  to  this  account,  as  such  deposits  are  made,  all  cash  de- 
posited with  the  utility  by  consumers  as  security  for  the"  payment 
of  electric  bills.  Deposits  refunded  shall  be  charged  to  this  account 
and  credited  to  Cash.  Deposits  applicable  to  uncollectible  electric 
bills  shall,  at  the  close  of  the  fiscal  year  or  earlier,  at  the  option 
of  the  accounting  utility,  be  credited  to  the  account  of  the  consumer 
involved  and  debited  to  this  account.  Deposits  made  by  employes 
cr  others  shall  also  be  credited  to  this  account.  Detailed  records 
cf  deposits  as  between  customers  and  employes  will  be  required  by 
the  Railroad  Commission. 


112  Railroad  Commission  op  Wisconsin. 

Sundry  Current  Liabilities. 

Credit  to  this  account  at  their  face  value  all  unfunded  obliga- 
tions upon  which  the  utility  is  liable  and  which  are  not  elsewhere 
provided  for. 


ACCRUED  LIABILITIES. 

Insurance  Accrued. 

Credit  to  this  account  at  the  close  of  each  month  the  insurance 
accrued  during  the  period  in  question,  as  determined  by  the  policies 
of  all  insurance  covering  the  property  of  the  utility.  When  such 
premiums  are  paid  they  shall  be  charged  to  this  account  and  cred- 
ited to  Cash  or  other  appropriate"  accounts. 

The  amount  set  aside  as  an  insurance  reserve  by  the'  utility  carry- 
ing its  own  insurance  either  in  whole  or  in  part  shall  be  charged  to 
this  account. 


Taxes  Accrued. 

To  this  account  shall  be  credited  at  the  close  of  each  month  all 
taxes  accrued  during  the  month  and  corresponding  charges  shall  be 
made  to  the  Taxes  account.  Credits  to  the  account  Taxes  Accrued 
will  be  based  upon  estimates  until  the  amount  of  the  taxes  levied 


Uniform  Accounts — Electric  Utilities.  113 

for  the  period  is  definitely  ascertained.  Such  estimates  shall  be 
made  upon  the  best  data  available,  and  as  soon  as  the  amount  of 
taxes  for  the  period  is  known,  the  account  involved  shall  be  adjusted 
to  conform.  When  any  taxes  become  due  they  shall  be  charged 
to  this  account. 


UniiiatiH'ed  Intei*est  on  Fiindcnl  Debt  Accrued. 

To  this  account  shall  be'  credited  at  the  close  of  each  month  all 
unmatured  interest  accrued  during  the  month  upon  the  funded 
indebtedness  of  the  utility.  When  such  interest  matures  it  shall  be 
charged  to  this  account  and  credited  to  the  account  Matured  Interest 
on  Funded  Debt  Unpaid.  When  paid,  the  interest  shall  be  charged 
to  the  account  Matured  Interest  on  Funded  Debt  Unpaid  and  credited 
to  Cash  or  to  the  coupon  deposit  account. 


Unmatured  Interest  on  Notes  and  Bills  Payable,  Accrued. 

To  this   account  shall   be'  credited   at   the  close   of  each   month 

all   unmatured   interest  accrued   during  the'  month   upon   all  notes 

and  bills  payable  by  the  utility.     When  such   interest  matures  it 

shall  be  charged  to  this  account  and  credited  to  the  account  Matured 

8 


114  Railroad  Commission  of  Wisconsin. 

Interest  on  Notes  and  Bills  Payahle,  Unpaid.  When  the  interest  is 
paid,  it  shall  be  charged  to  the  account  Matured  Interest  on  Notes 
and  Bills  Payahle,  Unpaid,  and  credited  to  Cash  or  other  appropriate 
account. 


Dividends  Accrued. 

To  this  account  may  he  credited  at  the  close  of  each  month  the 
amount  of  dividends  accrued  on  preferred  and  common  stock  during 
such  period  at  the  rates  of  dividend  payments  established  by  the 
corporation.  When  such  dividends  become  payable  they  shall  be* 
charged  to  this  account  and  credited  to  the  account  Dividends  Un- 
paid,  in  which  account  they  shall  remain  until  paid,  when  such 
amount  shall  be  charged  to  Dividends  Unpaid,  making  a  correspond- 
ing credit  to  Cash  or  other  appropriate  account. 


Sundry  Liabilities  Accrued. 

To  this  account  shall  be  credited  at  the  end  of  each  month  as  it 
accrues,  any  other  unfunded  obligation  of  the  utility  not  provided 
for  in  any  of  the  preceding  accrued  liability  accounts,  making  a 
corresponding  charge  to  operating  expenses  or  other  expense  account. 


LIST  OF  ACCOUNTS  AND  INDEX 


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List  of  Accounts  and  Index.  127 

BALANCE  SHEET  ACCOUNTS. 

CONSTRUCTION  AND  EQUIPMENT  ACCOUNTS. 

All  Classes. 

Intangible. 

Page 

Organizat  ion 74 

Franchise.s 74 

Rights.  Licenses,  etc 75 

Tangible. 

Lands  Used  in  Operation  of  Property 76 

Power  Plant  Land ^ 76 

Substation  and  Transformer  Station  Land 77 

Storage  Battery  Land 77 

•  1  General  Office  Land 77 

Stores  Department  Land 78 

j  Utility  Equipment  Land 78 

Buildings,  Fixtures  and  C rounds  (used  in  operation  of  property) 78 

Steam  Power  Plant  Fiuildings,  Fi.Ktures  and  Grounds 79 

Gas  Power  Plant  Buildings,  Fi.vtures  and  Grounds 79 

Hydraulic  Power  Plant  Buildings,  Fi.xtures  and  Grounds 80 

Boiler  Plant  Buildings,  Fixtures  and  Grounds 80 

Gas  Producer  Plant  Buildings,  Fixtures  and  Grounds 80 

Substation  and   Transformer  Station  Bidgs.,  Fix.  and  Grounds  81 

Storage  Battery  Buildings,  Fixtures  and  Grounds 81 

General  Office  Buildings,  Fixtures  and  Grounds 81 

Stores  Department  Buildings,  Fixtures  and  (Jrounds 82 

t  Utility  Equipment  Buildings,  Fixtures  and  Grounds 82 

Power  Plant  Equipment 82 

Steam  Power  Plant  Equipment 83 

Gas  Power  Plant  Equipment 83 

Hydraulic  Power  Works • 84 

Hydraulic  Power  Plant  Equipment 85 

Boiler  Plant  Equipment 85 

Gas  Producer  Equipment 86 

Transmission  System 86 

Substation  and  Transformer  Station  Equipment 86 

Storage  Battery  Equipment 87 

Distribution  System 87 

Transformers 87 


•  These  accounts  are  included  in  account  Land  Uged  in  Operation  of  Property  in 
class  B  and  class  C. 

** These  accounts  are  included  in  the  account  Buildings,  Fixtures  and  GroundH  iq 
class  B  and  ?lass  C. 


128  List  of  Accounts  and  Index. 

Meters 88 

Commercial  lyamps  and  Lamp  Equipment 88 

Municipal  Contract  Lighting-  System 80 

General  Office  E(iuipment 89 

Stores  Department  Equipment 90 

Utility  Equipment 90 

Miscellaneous  Equipment 90 

Miscellaneous  Construction  and  Equipment  Expenditures 91 

f  Salaries  During  Construction 91 

I  Office  Supplies  and  Expenses  During  Construction 91 

Stationery  and  Printing  During  Construction 92 

Law  Expenses  During  Construction 92 

*    !  Injuries  and  Damages  During  Construction 93 

Insurance  During  Construction —  94 

Taxes  During  Construction 94 

Interest  During  Construction 94 

Discount  on  Bonds  During  Const  ruct  ion 95 

Miscellaneous  Expenditures  During  Construction 95 

Cost  of  Plant  Purchased  (in  lieu  of  plant  constructed) 95 

TREASURY  SECURITIES. 

All  Glasses. 

Treasury  Securities 96 

INVESTMENTS. 

All  Classes . 

Investments • ^^ 

RESERVE  ACCOUNTS. 
Requiued  Permanent  Reseuves. 

All  Classes. 

Depreciation  Reserve ^"7 

Sinking  Fund  Reserve ^8 

Amortization  Reserve ^^ 

Optional  Reserves. 
All  Classes. 

Maintenance  Reserve 99 

Uncollectible  Accounts  Reserve 99 

Promotion  of  Business  Reserve 100 

Injuries  and  Damages  Reserve 100 

Insurance  Reserve 101 


*  These  accouDts  are  included   in  the    account    MisccUancuus   Construction  and 
EQuipment  Expenditures  in  class  B  and  class  C. 


List  op  Accounts  and  Index.  129 

CURRENT  ASSETS. 

All  Classes. 

Page 

Cash 101 

Notes  and  Bills  Receivable 101 

Accounts  Receivable. 102 

Interest  and  Dividends  Receivable 102 

Materials  and  Supplies 103 

Fuel 103 

Power  Plant  Supplies 103 

Electric  Line  Material 104 

Transformers 104 

Meters 104 

Lamps  and  Lamp  Supplies 105 

Electric  Appliances 105 

Sundry  Materials  and  Supplies 105 

Sundry  Current  Assets 106 

PREPAID  ACCOUNTS. 

All  Classes. 

Prepaid  Insurance 106 

Prepaid  Taxes 106 

Prepaid  Interest 107 

Sundry  Prepaid  Accounts 107 

CAPITAL  LIABILITIES. 

All  Classes. 

Capital  Stock 107 

Funded  Debt 108 

MORTGAGE  LIABILITIES. 

All  Classes. 

Real  Estate  Mortgages 109 

Other  Mortgages 109 

CURRENT  LIABILITIES. 

All  Classen. 

Notes  and  Bills  Payable 110 

Accounts  Payable 110 

Matured  Intere      on  Funded  Debt  Unpaid 110 

Matured  Interest  on  Notes  and  Bills  Payable,  Unpaid Ill 

Dividends  Unpaid HI 

Deposits Ill 

Sundry  Current  Liabilities 112 

9 


130  List  of  Accounts  and  Index. 

ACCRUED  LIABILITIES. 

All  Classes. 

Page 

Insurance  Accrued 112 

Taxes  Accrued 112 

Unmatured  Interest  on  Funded  Debt  Accrued 113 

Unmatured  Interest  on  Notes  and  Bills  Payable  Accrued 113 

Dividends  Accrued 114 

Sundry  Accrued  Liabilities 114 


